sec.79Reassessment of payroll tax liability—change of DGE

### sec.79 Reassessment of payroll tax liability—change of DGE This section applies for an employer who is a group member if— the DGE for the group changes; and See section 75 (Designation of group member as DGE). the change of DGE— 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 change of DGE. 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 change of DGE. s 79 sub 2004 No. 46 s 27 amd 2022 No. 30 s 53 (sec.79-ssec.1) This section applies for an employer who is a group member if— the DGE for the group changes; and See section 75 (Designation of group member as DGE). the change of DGE— 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.79-ssec.2) A reassessment of the employer’s periodic liability for the periodic return period must be made to give effect to the change of DGE. (sec.79-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 change of DGE. - (a) the DGE for the group changes; and Note— See section 75 (Designation of group member as DGE). - (b) the change of DGE— (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) 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.