86Registration

86 Registration

(1)  An employer who is not already registered must apply for registration as an employer under this Act if –

(a) [Section 86 Subsection (1) amended by No. 43 of 2016, s. 19, Applied:31 Oct 2016] during a month the employer pays or is liable to pay, anywhere, wages of more than $24 038 per week that are wholly or partly taxable wages; or

(b) [Section 86 Subsection (1) amended by No. 43 of 2016, s. 19, Applied:31 Oct 2016] the employer is a member of a group the members of which together during a month pay or are liable to pay, anywhere, wages of more than $24 038 per week that are wholly or partly taxable wages.

(2)  The application for registration is to be made to the Commissioner in a form and manner approved by the Commissioner within 7 days after the end of the month concerned.

(3)  The Commissioner is to register the applicant as an employer under this Act.

(4)  The 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 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 Commissioner (in a form and manner approved by the Commissioner) for registration as an employer, and the Commissioner is then to register the person as an employer under this Act.