sec.61Deemed lodgement of periodic return—payment by electronic transfer of funds

### sec.61 Deemed lodgement of periodic return—payment by electronic transfer of funds This section applies if— an amount of payroll tax or mental health levy may be or is required to be, under the Administration Act , section 29 or 29A , paid by the electronic transfer of funds; and an employer makes a payment of periodic liability or periodic levy liability for a periodic return period by an electronic transfer of funds as required under that Act; and using an approved information system, the employer gives the commissioner a breakdown of the payment between primary tax and assessed interest. The employer is taken to have lodged a periodic return for the periodic return period to which the payment relates. The amount of the payment is, for the Administration Act , section 14 (a) , taken to be the amount of the employer’s periodic liability and periodic levy liability stated in the return. However, if the employer makes more than 1 payment for a periodic return period by the electronic transfer of funds, subsections (2) and (3) apply only to the first payment made by the employer for the period. In this section— primary tax see the Administration Act , schedule 2 . s 61 ins 2004 No. 46 s 21 amd 2009 No. 19 ss 68 , 73 ; 2022 No. 14 s 88 (sec.61-ssec.1) This section applies if— an amount of payroll tax or mental health levy may be or is required to be, under the Administration Act , section 29 or 29A , paid by the electronic transfer of funds; and an employer makes a payment of periodic liability or periodic levy liability for a periodic return period by an electronic transfer of funds as required under that Act; and using an approved information system, the employer gives the commissioner a breakdown of the payment between primary tax and assessed interest. (sec.61-ssec.2) The employer is taken to have lodged a periodic return for the periodic return period to which the payment relates. (sec.61-ssec.3) The amount of the payment is, for the Administration Act , section 14 (a) , taken to be the amount of the employer’s periodic liability and periodic levy liability stated in the return. (sec.61-ssec.4) However, if the employer makes more than 1 payment for a periodic return period by the electronic transfer of funds, subsections (2) and (3) apply only to the first payment made by the employer for the period. (sec.61-ssec.5) In this section— primary tax see the Administration Act , schedule 2 . - (a) an amount of payroll tax or mental health levy may be or is required to be, under the Administration Act , section 29 or 29A , paid by the electronic transfer of funds; and - (b) an employer makes a payment of periodic liability or periodic levy liability for a periodic return period by an electronic transfer of funds as required under that Act; and - (c) using an approved information system, the employer gives the commissioner a breakdown of the payment between primary tax and assessed interest.