sec.57Cancellation of registration

### sec.57 Cancellation of registration The commissioner must cancel the registration of a person as an employer if— the person has— ceased to be an employer; and lodged a final return and paid the person’s final liability and final levy liability, if any, for the final period; or each of the following applies— the person is not a group member; the person has lodged an annual return and paid the person’s annual liability and annual levy liability, if any, for a financial year; before lodging the annual return, the person ceased to be an employer paying, or being liable to pay, wages mentioned in section 52 (a) ; the commissioner is satisfied the person will not pay, or be liable to pay, wages mentioned in section 52 (a) during the next financial year. If the commissioner cancels the registration of a person as an employer, the commissioner must give written notice of the cancellation to the person. s 57 ins 2004 No. 46 s 20 amd 2022 No. 14 s 86 (sec.57-ssec.1) The commissioner must cancel the registration of a person as an employer if— the person has— ceased to be an employer; and lodged a final return and paid the person’s final liability and final levy liability, if any, for the final period; or each of the following applies— the person is not a group member; the person has lodged an annual return and paid the person’s annual liability and annual levy liability, if any, for a financial year; before lodging the annual return, the person ceased to be an employer paying, or being liable to pay, wages mentioned in section 52 (a) ; the commissioner is satisfied the person will not pay, or be liable to pay, wages mentioned in section 52 (a) during the next financial year. (sec.57-ssec.2) If the commissioner cancels the registration of a person as an employer, the commissioner must give written notice of the cancellation to the person. - (a) the person has— (i) ceased to be an employer; and (ii) lodged a final return and paid the person’s final liability and final levy liability, if any, for the final period; or - (i) ceased to be an employer; and - (ii) lodged a final return and paid the person’s final liability and final levy liability, if any, for the final period; or - (b) each of the following applies— (i) the person is not a group member; (ii) the person has lodged an annual return and paid the person’s annual liability and annual levy liability, if any, for a financial year; (iii) before lodging the annual return, the person ceased to be an employer paying, or being liable to pay, wages mentioned in section 52 (a) ; (iv) the commissioner is satisfied the person will not pay, or be liable to pay, wages mentioned in section 52 (a) during the next financial year. - (i) the person is not a group member; - (ii) the person has lodged an annual return and paid the person’s annual liability and annual levy liability, if any, for a financial year; - (iii) before lodging the annual return, the person ceased to be an employer paying, or being liable to pay, wages mentioned in section 52 (a) ; - (iv) the commissioner is satisfied the person will not pay, or be liable to pay, wages mentioned in section 52 (a) during the next financial year. - (i) ceased to be an employer; and - (ii) lodged a final return and paid the person’s final liability and final levy liability, if any, for the final period; or - (i) the person is not a group member; - (ii) the person has lodged an annual return and paid the person’s annual liability and annual levy liability, if any, for a financial year; - (iii) before lodging the annual return, the person ceased to be an employer paying, or being liable to pay, wages mentioned in section 52 (a) ; - (iv) the commissioner is satisfied the person will not pay, or be liable to pay, wages mentioned in section 52 (a) during the next financial year.