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Payroll Tax Act 1971
sec.89Notification requirement—liquidators and other administrators
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### sec.89 Notification requirement—liquidators and other administrators
This section applies to a person who—
becomes the liquidator of a company that is—
being wound up; and
an employer registered, or required to be registered, as an employer under part 3 , division 1 ; or
is appointed as administrator for the property of a person who is registered, or required to be registered, as an employer under part 3 , division 1 .
The person must, within 14 days of becoming the liquidator or being appointed as the administrator, give written notice to the commissioner stating the person has become the liquidator or been appointed as the administrator.
Maximum penalty—40 penalty units.
The Administration Act , section 48 , does not apply to the person.
In this section—
administrator does not include a liquidator.
s 89 ins 2004 No. 46 s 30
(sec.89-ssec.1) This section applies to a person who— becomes the liquidator of a company that is— being wound up; and an employer registered, or required to be registered, as an employer under part 3 , division 1 ; or is appointed as administrator for the property of a person who is registered, or required to be registered, as an employer under part 3 , division 1 .
(sec.89-ssec.2) The person must, within 14 days of becoming the liquidator or being appointed as the administrator, give written notice to the commissioner stating the person has become the liquidator or been appointed as the administrator. Maximum penalty—40 penalty units.
(sec.89-ssec.3) The Administration Act , section 48 , does not apply to the person.
(sec.89-ssec.4) In this section— administrator does not include a liquidator.
- (a) becomes the liquidator of a company that is— (i) being wound up; and (ii) an employer registered, or required to be registered, as an employer under part 3 , division 1 ; or
- (i) being wound up; and
- (ii) an employer registered, or required to be registered, as an employer under part 3 , division 1 ; or
- (b) is appointed as administrator for the property of a person who is registered, or required to be registered, as an employer under part 3 , division 1 .
- (i) being wound up; and
- (ii) an employer registered, or required to be registered, as an employer under part 3 , division 1 ; or