sec.79AReassessment of levy liability—change of DGE

### sec.79A Reassessment of levy 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 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 change of DGE. 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; if the employer is not the DGE— 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 change of DGE. s 79A ins 2022 No. 30 s 54 (sec.79A-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 levy liability has been made; and would change the amount of the employer’s periodic levy liability for the period. (sec.79A-ssec.2) A reassessment of the employer’s periodic levy liability for the periodic return period must be made to give effect to the change of DGE. (sec.79A-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; if the employer is not the DGE— the DGE’s annual levy liability for a financial year; or the DGE’s final levy liability for a final period. (sec.79A-ssec.4) A reassessment of the affected 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 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) if the employer is not the DGE— (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.