87Returns

#### 87 Returns 87 Returns > > (1) Every employer who is registered or required to apply for registration as an employer under this Act must— > > > > > (a) within 7 days after the end of each month except June, lodge with the Chief Commissioner a return relating to that month, and > > > > > (b) within 28 days after the end of June in each year, lodge with the Chief Commissioner a return relating to that month and to the adjustment of payroll tax paid or payable by the employer during the financial year ending on the close of that month. > > > (2) The designated group employer for a group may, with the approval of the Chief Commissioner, lodge a joint return for the purposes of this section covering specified members of the group (including the designated group employer). > > > (3) If a joint return is lodged and the return would, if lodged by a single employer, comply with this section, each of the employers covered by the return is taken to have complied with this section. > > **s 87:** Am 2019 No 8, Sch 3 \[2\].