sec.77AReassessment—determination of primary periodic threshold or additional periodic threshold

### sec.77A Reassessment—determination of primary periodic threshold or additional periodic threshold This section applies if— the commissioner makes or revokes a determination under section 43E (1) ; and the making or revocation of the determination— relates to a periodic return period for which an assessment of the employer’s periodic levy liability has been made; and would change the amount of the employer’s periodic levy liability for the period. A reassessment of the employer’s periodic levy liability for the periodic return period must be made to give effect to the making or revocation of the determination. Subsection (4) applies if a reassessment required under subsection (2) would change the amount of any of the following (each an affected liability ) for which an assessment has been made— the employer’s annual levy liability for a financial year; the employer’s final levy liability for a final period; for an employer who is a non-DGE group member— the DGE’s annual levy liability for a financial year; or the DGE’s final levy liability for a final period. A reassessment of the affected liability must be made to take into account the making or revocation of the determination. s 77A ins 2022 No. 30 s 50 (sec.77A-ssec.1) This section applies if— the commissioner makes or revokes a determination under section 43E (1) ; and the making or revocation of the determination— relates to a periodic return period for which an assessment of the employer’s periodic levy liability has been made; and would change the amount of the employer’s periodic levy liability for the period. (sec.77A-ssec.2) A reassessment of the employer’s periodic levy liability for the periodic return period must be made to give effect to the making or revocation of the determination. (sec.77A-ssec.3) Subsection (4) applies if a reassessment required under subsection (2) would change the amount of any of the following (each an affected liability ) for which an assessment has been made— the employer’s annual levy liability for a financial year; the employer’s final levy liability for a final period; for an employer who is a non-DGE group member— the DGE’s annual levy liability for a financial year; or the DGE’s final levy liability for a final period. (sec.77A-ssec.4) A reassessment of the affected liability must be made to take into account the making or revocation of the determination. - (a) the commissioner makes or revokes a determination under section 43E (1) ; 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 levy liability has been made; and (ii) would change the amount of the employer’s periodic levy liability for the period. - (i) relates to a periodic return period for which an assessment of the employer’s periodic levy liability has been made; and - (ii) would change the amount of the employer’s periodic levy liability for the period. - (i) relates to a periodic return period for which an assessment of the employer’s periodic levy liability has been made; and - (ii) would change the amount of the employer’s periodic levy liability for the period. - (a) the employer’s annual levy liability for a financial year; - (b) the employer’s final levy liability for a final period; - (c) for an employer who is a non-DGE group member— (i) the DGE’s annual levy liability for a financial year; or (ii) the DGE’s final levy liability for a final period. - (i) the DGE’s annual levy liability for a financial year; or - (ii) the DGE’s final levy liability for a final period. - (i) the DGE’s annual levy liability for a financial year; or - (ii) the DGE’s final levy liability for a final period.