86Registration

#### 86 Registration 86 Registration > > (1) An employer who is not already registered must apply for registration as an employer under this Act if— > > > > > (a) during a month in a financial year the employer pays or is liable to pay, anywhere, wages of more than the weekly threshold amount per week that are wholly or partly taxable wages, or > > > > > (b) the employer is a member of a group the members of which together during a month in a financial year pay or are liable to pay, anywhere, wages of more than the weekly threshold amount per week that are wholly or partly taxable wages, > > > > with the weekly threshold amount calculated in accordance with the following formula (disregarding any amount in cents)— > > > > %20AND%20(No%3D021)%20AND%20(Year%3D2007)%20AND%20(%22Historical%20Document%22%3D0))/g10.gif) > > where— > > > > N is the number of days in the financial year. > > > > TA is the threshold amount for the financial year as provided by Schedule 1. > > > (2) The application for registration is to be made to the Chief Commissioner in a form and manner approved by the Chief Commissioner within 7 days after the end of the month concerned. > > > (3) The Chief Commissioner is to register the applicant as an employer under this Act. > > > (4) The Chief Commissioner may cancel the registration of a person as an employer if satisfied that the person has ceased to pay or to have a liability to pay wages as described in subsection (1). > > > (5) If the Chief Commissioner cancels the registration of a person as an employer in any financial year and that person subsequently pays or is liable to pay taxable wages during that financial year the person may, despite the fact that the person is not required to apply for registration, apply to the Chief Commissioner (in a form and manner approved by the Chief Commissioner) for registration as an employer, and the Chief Commissioner is then to register the person as an employer under this Act. > > **s 86:** Am 2008 No 48, Sch 2 \[1\].