sec.59Periodic returns

### sec.59 Periodic returns A relevant employer must, not later than 7 days after the last day of each periodic return period for all or part of which the employer is a relevant employer, lodge a return for taxable wages paid or payable by the employer for the period. Failure to lodge a periodic return is an offence under section 121 of the Administration Act . Subsection (1) does not apply for the last periodic return period of a financial year for the employer. However, if the commissioner considers it would be unduly onerous to require the employer to lodge periodic returns within the 7-day period required under subsection (1) , the commissioner may, by written notice, vary the time within which the employer is required to lodge returns under this section. The commissioner may revoke a notice given under subsection (2) at any time by written notice. The return must— be in the approved form; and state the employer’s periodic liability for the periodic return period; and state the employer’s periodic levy liability for the periodic return period. This section is subject to sections 60 to 62 . Lodgement of an annual return or final return does not, of itself, affect a relevant employer’s obligation to lodge periodic returns. s 59 ins 2004 No. 46 s 21 amd 2009 No. 19 s 67 ; 2022 No. 14 s 87 (sec.59-ssec.1) A relevant employer must, not later than 7 days after the last day of each periodic return period for all or part of which the employer is a relevant employer, lodge a return for taxable wages paid or payable by the employer for the period. Failure to lodge a periodic return is an offence under section 121 of the Administration Act . (sec.59-ssec.1A) Subsection (1) does not apply for the last periodic return period of a financial year for the employer. (sec.59-ssec.2) However, if the commissioner considers it would be unduly onerous to require the employer to lodge periodic returns within the 7-day period required under subsection (1) , the commissioner may, by written notice, vary the time within which the employer is required to lodge returns under this section. (sec.59-ssec.3) The commissioner may revoke a notice given under subsection (2) at any time by written notice. (sec.59-ssec.4) The return must— be in the approved form; and state the employer’s periodic liability for the periodic return period; and state the employer’s periodic levy liability for the periodic return period. (sec.59-ssec.5) This section is subject to sections 60 to 62 . Lodgement of an annual return or final return does not, of itself, affect a relevant employer’s obligation to lodge periodic returns. - (a) be in the approved form; and - (b) state the employer’s periodic liability for the periodic return period; and - (c) state the employer’s periodic levy liability for the periodic return period.