sec.80AReassessment of levy liability—making or revocation of order excluding a person from a group

### sec.80A Reassessment of levy 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 levy liability has been made; and would change the amount of the person’s periodic levy liability for the period. A reassessment of the person’s periodic levy liability for the periodic return period must be made to give effect to the making or revocation of the order. 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 person’s annual levy liability for a financial year; the person’s final levy liability for a final period; if subsection (1) (a) (ii) applies and, immediately after the revocation, the person 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 making or revocation of the determination. s 80A ins 2022 No. 30 s 56 (sec.80A-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 levy liability has been made; and would change the amount of the person’s periodic levy liability for the period. (sec.80A-ssec.2) A reassessment of the person’s periodic levy liability for the periodic return period must be made to give effect to the making or revocation of the order. (sec.80A-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 person’s annual levy liability for a financial year; the person’s final levy liability for a final period; if subsection (1) (a) (ii) applies and, immediately after the revocation, the person 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.80A-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— (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 levy liability has been made; and (ii) would change the amount of the person’s periodic levy liability for the period. - (i) relates to a periodic return period for which an assessment of the person’s periodic levy liability has been made; and - (ii) would change the amount of the person’s periodic levy 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 levy liability has been made; and - (ii) would change the amount of the person’s periodic levy liability for the period. - (a) the person’s annual levy liability for a financial year; - (b) the person’s final levy liability for a final period; - (c) if subsection (1) (a) (ii) applies and, immediately after the revocation, the person 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.