sec.77Reassessment—determination of periodic deduction

### sec.77 Reassessment—determination of periodic deduction This section applies if— the commissioner— makes a determination under section 21 (1) or 27 (1) of the amount of an employer’s deduction for a periodic return period; or revokes a determination mentioned in subparagraph (i) ; and the making or revocation of the determination— relates to a periodic return period for which an assessment of the employer’s periodic liability has been made; and would change the amount of the employer’s periodic liability for the period. A reassessment of the employer’s periodic liability for the periodic return period must be made to give effect to the making or revocation of the determination. If a reassessment required under subsection (2) would change the amount of the employer’s annual liability for a financial year, or final liability for a final period, for which an assessment has been made, a reassessment of the employer’s annual liability or final liability must be made to take into account the making or revocation of the determination. s 77 amd 1975 No. 80 s 15 sub 2004 No. 46 s 27 (sec.77-ssec.1) This section applies if— the commissioner— makes a determination under section 21 (1) or 27 (1) of the amount of an employer’s deduction for a periodic return period; or revokes a determination mentioned in subparagraph (i) ; and the making or revocation of the determination— relates to a periodic return period for which an assessment of the employer’s periodic liability has been made; and would change the amount of the employer’s periodic liability for the period. (sec.77-ssec.2) A reassessment of the employer’s periodic liability for the periodic return period must be made to give effect to the making or revocation of the determination. (sec.77-ssec.3) If a reassessment required under subsection (2) would change the amount of the employer’s annual liability for a financial year, or final liability for a final period, for which an assessment has been made, a reassessment of the employer’s annual liability or final liability must be made to take into account the making or revocation of the determination. - (a) the commissioner— (i) makes a determination under section 21 (1) or 27 (1) of the amount of an employer’s deduction for a periodic return period; or (ii) revokes a determination mentioned in subparagraph (i) ; and - (i) makes a determination under section 21 (1) or 27 (1) of the amount of an employer’s deduction for a periodic return period; or - (ii) revokes a determination mentioned in subparagraph (i) ; and - (b) the making or revocation of the determination— (i) relates to a periodic return period for which an assessment of the employer’s periodic liability has been made; and (ii) would change the amount of the employer’s periodic liability for the period. - (i) relates to a periodic return period for which an assessment of the employer’s periodic liability has been made; and - (ii) would change the amount of the employer’s periodic liability for the period. - (i) makes a determination under section 21 (1) or 27 (1) of the amount of an employer’s deduction for a periodic return period; or - (ii) revokes a determination mentioned in subparagraph (i) ; and - (i) relates to a periodic return period for which an assessment of the employer’s periodic liability has been made; and - (ii) would change the amount of the employer’s periodic liability for the period.