sec.63Annual return

### sec.63 Annual return This section applies to an employer who is a relevant employer on 30 June in a financial year. The employer must, not later than 21 July immediately after the end of the year, lodge a return for taxable wages paid or payable by the employer for the year. Failure to lodge an annual return is an offence under section 121 of the Administration Act . The return must— be in the approved form; and state— if the employer is the DGE for a group—the wages that were paid or payable during the designated period for the DGE in the year, as a member of the group, by each employer who was a member of the group for all or part of the designated period; or for another employer, the wages that were paid or payable during the year by the employer, other than wages that were included, or required to be included, in a final return for a final period for the employer during the year; and state the employer’s annual liability or annual refund amount for the year; and if the employer is not a group member or is the DGE for a group—state the employer’s annual levy liability or annual levy refund amount for the year. Despite subsection (2) , an employer is not required to lodge an annual return for a financial year if the employer— under section 64 (2) , lodged or was required to lodge a final return during the year; and did not pay, and was not liable to pay, taxable wages during the financial year after the last day of the final period for which the final return was lodged or required to be lodged. Lodgement of a final return does not, of itself, affect a relevant employer’s obligation to lodge an annual return. s 63 ins 2004 No. 46 s 23 amd 2022 No. 14 s 90 ; 2022 No. 30 s 44 (sec.63-ssec.1) This section applies to an employer who is a relevant employer on 30 June in a financial year. (sec.63-ssec.2) The employer must, not later than 21 July immediately after the end of the year, lodge a return for taxable wages paid or payable by the employer for the year. Failure to lodge an annual return is an offence under section 121 of the Administration Act . (sec.63-ssec.3) The return must— be in the approved form; and state— if the employer is the DGE for a group—the wages that were paid or payable during the designated period for the DGE in the year, as a member of the group, by each employer who was a member of the group for all or part of the designated period; or for another employer, the wages that were paid or payable during the year by the employer, other than wages that were included, or required to be included, in a final return for a final period for the employer during the year; and state the employer’s annual liability or annual refund amount for the year; and if the employer is not a group member or is the DGE for a group—state the employer’s annual levy liability or annual levy refund amount for the year. (sec.63-ssec.4) Despite subsection (2) , an employer is not required to lodge an annual return for a financial year if the employer— under section 64 (2) , lodged or was required to lodge a final return during the year; and did not pay, and was not liable to pay, taxable wages during the financial year after the last day of the final period for which the final return was lodged or required to be lodged. Lodgement of a final return does not, of itself, affect a relevant employer’s obligation to lodge an annual return. - (a) be in the approved form; and - (b) state— (i) if the employer is the DGE for a group—the wages that were paid or payable during the designated period for the DGE in the year, as a member of the group, by each employer who was a member of the group for all or part of the designated period; or (ii) for another employer, the wages that were paid or payable during the year by the employer, other than wages that were included, or required to be included, in a final return for a final period for the employer during the year; and - (i) if the employer is the DGE for a group—the wages that were paid or payable during the designated period for the DGE in the year, as a member of the group, by each employer who was a member of the group for all or part of the designated period; or - (ii) for another employer, the wages that were paid or payable during the year by the employer, other than wages that were included, or required to be included, in a final return for a final period for the employer during the year; and - (c) state the employer’s annual liability or annual refund amount for the year; and - (d) if the employer is not a group member or is the DGE for a group—state the employer’s annual levy liability or annual levy refund amount for the year. - (i) if the employer is the DGE for a group—the wages that were paid or payable during the designated period for the DGE in the year, as a member of the group, by each employer who was a member of the group for all or part of the designated period; or - (ii) for another employer, the wages that were paid or payable during the year by the employer, other than wages that were included, or required to be included, in a final return for a final period for the employer during the year; and - (a) under section 64 (2) , lodged or was required to lodge a final return during the year; and - (b) did not pay, and was not liable to pay, taxable wages during the financial year after the last day of the final period for which the final return was lodged or required to be lodged.