sec.88ANotification requirements—annual information for groups

### sec.88A Notification requirements—annual information for groups This section provides for the giving of— particular information relating to each financial year (the relevant financial year ); and particular information relating to the financial year immediately following the relevant financial year (the following financial year ). On or before 7 July in the relevant financial year, an employer who was a non-DGE group member on 1 July of the relevant financial year must give the following information to the DGE for the group— the employer’s name and ABN; an estimate of the total amount of the taxable wages, and the total amount of any interstate wages, that will be payable by the employer as a member of the group for the relevant financial year. On or before 28 July in the relevant financial year, the DGE for a group must give the following information to each employer who was a group member on 1 July in the relevant financial year— an estimate of the total amount of the taxable wages that will be payable by all group members for the relevant financial year; an estimate of the total amount of the interstate wages that will be payable by all group members for the relevant financial year. The information given under subsection (3) may be determined from the information received under subsection (2) (b) . On or before 7 July in the following financial year, an employer who was a non-DGE group member at any time during the relevant financial year must give the following information to the DGE for the group— the employer’s name and ABN; the total amount of the taxable wages, and the total amount of any interstate wages, paid or payable by the employer as a member of the group for the relevant financial year; the employer’s periodic levy liability as a member of the group for each periodic return period in the relevant financial year. A person must not fail, without reasonable excuse, to comply with subsection (2) , (3) or (5) . Maximum penalty—100 penalty units. s 88A ins 2022 No. 30 s 63 (sec.88A-ssec.1) This section provides for the giving of— particular information relating to each financial year (the relevant financial year ); and particular information relating to the financial year immediately following the relevant financial year (the following financial year ). (sec.88A-ssec.2) On or before 7 July in the relevant financial year, an employer who was a non-DGE group member on 1 July of the relevant financial year must give the following information to the DGE for the group— the employer’s name and ABN; an estimate of the total amount of the taxable wages, and the total amount of any interstate wages, that will be payable by the employer as a member of the group for the relevant financial year. (sec.88A-ssec.3) On or before 28 July in the relevant financial year, the DGE for a group must give the following information to each employer who was a group member on 1 July in the relevant financial year— an estimate of the total amount of the taxable wages that will be payable by all group members for the relevant financial year; an estimate of the total amount of the interstate wages that will be payable by all group members for the relevant financial year. (sec.88A-ssec.4) The information given under subsection (3) may be determined from the information received under subsection (2) (b) . (sec.88A-ssec.5) On or before 7 July in the following financial year, an employer who was a non-DGE group member at any time during the relevant financial year must give the following information to the DGE for the group— the employer’s name and ABN; the total amount of the taxable wages, and the total amount of any interstate wages, paid or payable by the employer as a member of the group for the relevant financial year; the employer’s periodic levy liability as a member of the group for each periodic return period in the relevant financial year. (sec.88A-ssec.6) A person must not fail, without reasonable excuse, to comply with subsection (2) , (3) or (5) . Maximum penalty—100 penalty units. - (a) particular information relating to each financial year (the relevant financial year ); and - (b) particular information relating to the financial year immediately following the relevant financial year (the following financial year ). - (a) the employer’s name and ABN; - (b) an estimate of the total amount of the taxable wages, and the total amount of any interstate wages, that will be payable by the employer as a member of the group for the relevant financial year. - (a) an estimate of the total amount of the taxable wages that will be payable by all group members for the relevant financial year; - (b) an estimate of the total amount of the interstate wages that will be payable by all group members for the relevant financial year. - (a) the employer’s name and ABN; - (b) the total amount of the taxable wages, and the total amount of any interstate wages, paid or payable by the employer as a member of the group for the relevant financial year; - (c) the employer’s periodic levy liability as a member of the group for each periodic return period in the relevant financial year.