sec.88ENotification requirements—revised group wage information

### sec.88E Notification requirements—revised group wage information This section applies if— the DGE for a group becomes aware that a significant wage change has happened during a periodic return period for the group; or the DGE for a group receives information from an employer under section 88D ; or an employer joins a group and becomes the DGE for the group at the same time; or the DGE for a group becomes aware that a group member has started paying, or become liable to pay, taxable wages other than as a member of the group; or the DGE for a group starts paying, or becomes liable to pay, taxable wages other than as a member of the group. Within 7 days after the thing mentioned in subsection (1) (a) to (e) happens, the DGE must give the following information to each non-DGE group member— an estimate of the total amount of the taxable wages that will be payable by all group members for the current financial year; an estimate of the total amount of the interstate wages that will be payable by all group members for the current financial year. A person must not fail, without reasonable excuse, to comply with subsection (2) . Maximum penalty—100 penalty units. It is sufficient compliance with a requirement under subsection (2) (a) or (b) to give an estimate of an amount if the DGE gives the estimate based on the latest information held by the DGE at the time the requirement arises. In this section— current financial year means the financial year in which the thing mentioned in subsection (1) (a) to (e) happens. significant wage change see section 43EC . s 88E ins 2022 No. 30 s 63 (sec.88E-ssec.1) This section applies if— the DGE for a group becomes aware that a significant wage change has happened during a periodic return period for the group; or the DGE for a group receives information from an employer under section 88D ; or an employer joins a group and becomes the DGE for the group at the same time; or the DGE for a group becomes aware that a group member has started paying, or become liable to pay, taxable wages other than as a member of the group; or the DGE for a group starts paying, or becomes liable to pay, taxable wages other than as a member of the group. (sec.88E-ssec.2) Within 7 days after the thing mentioned in subsection (1) (a) to (e) happens, the DGE must give the following information to each non-DGE group member— an estimate of the total amount of the taxable wages that will be payable by all group members for the current financial year; an estimate of the total amount of the interstate wages that will be payable by all group members for the current financial year. (sec.88E-ssec.3) A person must not fail, without reasonable excuse, to comply with subsection (2) . Maximum penalty—100 penalty units. (sec.88E-ssec.4) It is sufficient compliance with a requirement under subsection (2) (a) or (b) to give an estimate of an amount if the DGE gives the estimate based on the latest information held by the DGE at the time the requirement arises. (sec.88E-ssec.5) In this section— current financial year means the financial year in which the thing mentioned in subsection (1) (a) to (e) happens. significant wage change see section 43EC . - (a) the DGE for a group becomes aware that a significant wage change has happened during a periodic return period for the group; or - (b) the DGE for a group receives information from an employer under section 88D ; or - (c) an employer joins a group and becomes the DGE for the group at the same time; or - (d) the DGE for a group becomes aware that a group member has started paying, or become liable to pay, taxable wages other than as a member of the group; or - (e) the DGE for a group starts paying, or becomes liable to pay, taxable wages other than as a member of the group. - (a) an estimate of the total amount of the taxable wages that will be payable by all group members for the current financial year; - (b) an estimate of the total amount of the interstate wages that will be payable by all group members for the current financial year.