sec.82Provision about payroll tax assessments made by commissioner—employer who is exempt from lodging periodic returns

### sec.82 Provision about payroll tax assessments made by commissioner—employer who is exempt from lodging periodic returns Subsection (2) applies if— an employer was exempt under section 62 from lodging a periodic return during all or part of a financial year (the exemption period ); or the commissioner authorised the employer, under section 60 , to lodge periodic returns for periods other than a month during all or part of a financial year (also the exemption period ). In making an assessment or reassessment of the employer’s periodic liability for a periodic return period during the exemption period, and the employer’s annual liability for the year, the commissioner may treat the employer as if the employer had been required under section 59 to lodge a periodic return for each month during all or part of the exemption period. Subsection (4) applies if— an employer was exempt under section 62 from lodging a periodic return during all or part of a final period (also the exemption period ); or the commissioner authorised the employer, under section 60 , to lodge periodic returns for periods other than a month during all or part of a final period (also the exemption period ). In making an assessment or reassessment of the employer’s periodic liability for a periodic return period during the exemption period, and the employer’s final liability for the final period, the commissioner may treat the employer as if the employer had been required under section 59 to lodge a periodic return for each month during all or part of the exemption period. The commissioner may make an assessment or reassessment mentioned in subsection (2) or (4) only if— the employer contravenes section 87 or 87A during the exemption period; or the employer gave the commissioner false or misleading information in contravention of the Administration Act , section 122 or 123 , and the commissioner relied on the information in— granting an exemption under section 62 ; or authorising the employer, under section 60 , to lodge periodic returns for periods other than a month; or the commissioner has made an assessment or reassessment mentioned in section 81 (2) or (4) in relation to the exemption period. If the commissioner makes an assessment or reassessment mentioned in subsection (2) or (4) — the employer must be treated for this Act and the Administration Act , other than the Administration Act , section 121 , as if the employer had been required under section 59 to lodge, on the return date, a periodic return for each month during all or part of the exemption period; and the commissioner is not prevented from making a subsequent reassessment of the employer’s annual liability or final liability under section 81 . For this section, the circumstances in which an employer was exempt under section 62 from lodging a periodic return during the exemption period include an assessment or reassessment mentioned in section 81 (2) or (4) being made by the commissioner in relation to the period. s 82 amd 2001 No. 72 s 164 sch 1 sub 2004 No. 46 s 27 amd 2009 No. 19 s 69 ; 2022 No. 30 s 59 (sec.82-ssec.1) Subsection (2) applies if— an employer was exempt under section 62 from lodging a periodic return during all or part of a financial year (the exemption period ); or the commissioner authorised the employer, under section 60 , to lodge periodic returns for periods other than a month during all or part of a financial year (also the exemption period ). (sec.82-ssec.2) In making an assessment or reassessment of the employer’s periodic liability for a periodic return period during the exemption period, and the employer’s annual liability for the year, the commissioner may treat the employer as if the employer had been required under section 59 to lodge a periodic return for each month during all or part of the exemption period. (sec.82-ssec.3) Subsection (4) applies if— an employer was exempt under section 62 from lodging a periodic return during all or part of a final period (also the exemption period ); or the commissioner authorised the employer, under section 60 , to lodge periodic returns for periods other than a month during all or part of a final period (also the exemption period ). (sec.82-ssec.4) In making an assessment or reassessment of the employer’s periodic liability for a periodic return period during the exemption period, and the employer’s final liability for the final period, the commissioner may treat the employer as if the employer had been required under section 59 to lodge a periodic return for each month during all or part of the exemption period. (sec.82-ssec.5) The commissioner may make an assessment or reassessment mentioned in subsection (2) or (4) only if— the employer contravenes section 87 or 87A during the exemption period; or the employer gave the commissioner false or misleading information in contravention of the Administration Act , section 122 or 123 , and the commissioner relied on the information in— granting an exemption under section 62 ; or authorising the employer, under section 60 , to lodge periodic returns for periods other than a month; or the commissioner has made an assessment or reassessment mentioned in section 81 (2) or (4) in relation to the exemption period. (sec.82-ssec.6) If the commissioner makes an assessment or reassessment mentioned in subsection (2) or (4) — the employer must be treated for this Act and the Administration Act , other than the Administration Act , section 121 , as if the employer had been required under section 59 to lodge, on the return date, a periodic return for each month during all or part of the exemption period; and the commissioner is not prevented from making a subsequent reassessment of the employer’s annual liability or final liability under section 81 . (sec.82-ssec.7) For this section, the circumstances in which an employer was exempt under section 62 from lodging a periodic return during the exemption period include an assessment or reassessment mentioned in section 81 (2) or (4) being made by the commissioner in relation to the period. - (a) an employer was exempt under section 62 from lodging a periodic return during all or part of a financial year (the exemption period ); or - (b) the commissioner authorised the employer, under section 60 , to lodge periodic returns for periods other than a month during all or part of a financial year (also the exemption period ). - (a) an employer was exempt under section 62 from lodging a periodic return during all or part of a final period (also the exemption period ); or - (b) the commissioner authorised the employer, under section 60 , to lodge periodic returns for periods other than a month during all or part of a final period (also the exemption period ). - (a) the employer contravenes section 87 or 87A during the exemption period; or - (b) the employer gave the commissioner false or misleading information in contravention of the Administration Act , section 122 or 123 , and the commissioner relied on the information in— (i) granting an exemption under section 62 ; or (ii) authorising the employer, under section 60 , to lodge periodic returns for periods other than a month; or - (i) granting an exemption under section 62 ; or - (ii) authorising the employer, under section 60 , to lodge periodic returns for periods other than a month; or - (c) the commissioner has made an assessment or reassessment mentioned in section 81 (2) or (4) in relation to the exemption period. - (i) granting an exemption under section 62 ; or - (ii) authorising the employer, under section 60 , to lodge periodic returns for periods other than a month; or - (a) the employer must be treated for this Act and the Administration Act , other than the Administration Act , section 121 , as if the employer had been required under section 59 to lodge, on the return date, a periodic return for each month during all or part of the exemption period; and - (b) the commissioner is not prevented from making a subsequent reassessment of the employer’s annual liability or final liability under section 81 .