sec.6Meaning of final period

### sec.6 Meaning of final period The final period , for a change of status of a person (the relevant change of status ) happening during a financial year, means the period— starting on the latest of the following days in the year— 1 July; the first day on which the person is required to register as an employer under part 3 , division 1 ; if an earlier change of status has happened for the person during the year—the day of the change of status happening immediately before the relevant change of status; and ending on the day before the relevant change of status happens. An employer who is a group member from 1 July in a financial year ceases to be a group member on 1 September. The final period for the change of status is 1 July to 31 August. If the employer then ceases to pay, or be liable to pay, wages from 1 June, the final period for the second change of status is 1 September to 31 May. s 6 ins 2004 No. 46 s 6 - (a) starting on the latest of the following days in the year— (i) 1 July; (ii) the first day on which the person is required to register as an employer under part 3 , division 1 ; (iii) if an earlier change of status has happened for the person during the year—the day of the change of status happening immediately before the relevant change of status; and - (i) 1 July; - (ii) the first day on which the person is required to register as an employer under part 3 , division 1 ; - (iii) if an earlier change of status has happened for the person during the year—the day of the change of status happening immediately before the relevant change of status; and - (b) ending on the day before the relevant change of status happens. - (i) 1 July; - (ii) the first day on which the person is required to register as an employer under part 3 , division 1 ; - (iii) if an earlier change of status has happened for the person during the year—the day of the change of status happening immediately before the relevant change of status; and