sec.80Reassessment of payroll tax liability—making or revocation of order excluding a person from a group

### sec.80 Reassessment of payroll tax liability—making or revocation of order excluding a person from a group This section applies if— the commissioner— makes an order under section 74 excluding a person from a group; or revokes an order mentioned in subparagraph (i) ; and the making or revocation of the order— relates to a periodic return period for which an assessment of the person’s periodic liability has been made; and would change the amount of the person’s periodic liability for the period. A reassessment of the person’s periodic liability for the periodic return period must be made to give effect to the making or revocation of the order. If a reassessment required under subsection (2) would change the amount of the person’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 person’s annual liability or final liability must be made to take into account the making or revocation of the order. s 80 sub 2004 No. 46 s 27 amd 2008 No. 16 s 16 ; 2022 No. 30 s 55 (sec.80-ssec.1) This section applies if— the commissioner— makes an order under section 74 excluding a person from a group; or revokes an order mentioned in subparagraph (i) ; and the making or revocation of the order— relates to a periodic return period for which an assessment of the person’s periodic liability has been made; and would change the amount of the person’s periodic liability for the period. (sec.80-ssec.2) A reassessment of the person’s periodic liability for the periodic return period must be made to give effect to the making or revocation of the order. (sec.80-ssec.3) If a reassessment required under subsection (2) would change the amount of the person’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 person’s annual liability or final liability must be made to take into account the making or revocation of the order. - (a) the commissioner— (i) makes an order under section 74 excluding a person from a group; or (ii) revokes an order mentioned in subparagraph (i) ; and - (i) makes an order under section 74 excluding a person from a group; or - (ii) revokes an order mentioned in subparagraph (i) ; and - (b) the making or revocation of the order— (i) relates to a periodic return period for which an assessment of the person’s periodic liability has been made; and (ii) would change the amount of the person’s periodic liability for the period. - (i) relates to a periodic return period for which an assessment of the person’s periodic liability has been made; and - (ii) would change the amount of the person’s periodic liability for the period. - (i) makes an order under section 74 excluding a person from a group; or - (ii) revokes an order mentioned in subparagraph (i) ; and - (i) relates to a periodic return period for which an assessment of the person’s periodic liability has been made; and - (ii) would change the amount of the person’s periodic liability for the period.