sec.64Final return

### sec.64 Final return Subsection (2) applies if, during a financial year, a change of status happens for a relevant employer. The employer must, not later than 21 days after the change of status happens, lodge a return for taxable wages paid or payable by the employer for the final period for the change of status. Failure to lodge a final 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 period, as a member of the group, by each employer who was a member of the group for all or part of the period; or for another employer, the wages that were paid or payable during the period by the employer; and state the employer’s final liability or final refund amount for the period; and if the employer is not a member of a group on the last day of the final period—state the employer’s final levy liability or final levy refund amount for the period. Subsection (5) applies if, during a financial year, a change of status happens for a relevant employer who is a member of a group (the relevant group member ). The employer who is the DGE for the group on the last day of the final period for the change of status must lodge a return for taxable wages paid or payable by the group members for the final period. Failure to lodge a final return is an offence under section 121 of the Administration Act . The return must— be lodged within 21 days after the end of the periodic return period in which the last day of the final period occurs; and be in the approved form; and state the wages that were paid or payable during the period, as a member of the group, by each employer who was a member of the group for all or part of the period; and state the DGE’s final levy liability or final levy refund amount for the period. s 64 ins 2004 No. 46 s 23 amd 2022 No. 14 s 91 ; 2022 No. 30 s 45 (sec.64-ssec.1) Subsection (2) applies if, during a financial year, a change of status happens for a relevant employer. (sec.64-ssec.2) The employer must, not later than 21 days after the change of status happens, lodge a return for taxable wages paid or payable by the employer for the final period for the change of status. Failure to lodge a final return is an offence under section 121 of the Administration Act . (sec.64-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 period, as a member of the group, by each employer who was a member of the group for all or part of the period; or for another employer, the wages that were paid or payable during the period by the employer; and state the employer’s final liability or final refund amount for the period; and if the employer is not a member of a group on the last day of the final period—state the employer’s final levy liability or final levy refund amount for the period. (sec.64-ssec.4) Subsection (5) applies if, during a financial year, a change of status happens for a relevant employer who is a member of a group (the relevant group member ). (sec.64-ssec.5) The employer who is the DGE for the group on the last day of the final period for the change of status must lodge a return for taxable wages paid or payable by the group members for the final period. Failure to lodge a final return is an offence under section 121 of the Administration Act . (sec.64-ssec.6) The return must— be lodged within 21 days after the end of the periodic return period in which the last day of the final period occurs; and be in the approved form; and state the wages that were paid or payable during the period, as a member of the group, by each employer who was a member of the group for all or part of the period; and state the DGE’s final levy liability or final levy refund amount for the period. - (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 period, as a member of the group, by each employer who was a member of the group for all or part of the period; or (ii) for another employer, the wages that were paid or payable during the period by the employer; and - (i) if the employer is the DGE for a group—the wages that were paid or payable during the period, as a member of the group, by each employer who was a member of the group for all or part of the period; or - (ii) for another employer, the wages that were paid or payable during the period by the employer; and - (c) state the employer’s final liability or final refund amount for the period; and - (d) if the employer is not a member of a group on the last day of the final period—state the employer’s final levy liability or final levy refund amount for the period. - (i) if the employer is the DGE for a group—the wages that were paid or payable during the period, as a member of the group, by each employer who was a member of the group for all or part of the period; or - (ii) for another employer, the wages that were paid or payable during the period by the employer; and - (a) be lodged within 21 days after the end of the periodic return period in which the last day of the final period occurs; and - (b) be in the approved form; and - (c) state the wages that were paid or payable during the period, as a member of the group, by each employer who was a member of the group for all or part of the period; and - (d) state the DGE’s final levy liability or final levy refund amount for the period.