Payroll Tax Act 2009
20FPower to vary or refuse
Start here
Get a plain-English read of 20F
Turn the raw legal text into a practical explanation grounded in Payroll Tax Act 2009.
20F Power to vary or refuse (1) The Commissioner may make an order under subclause (2) if satisfied that: (a) despite the appearance of an increase in the number of resident employees after 30 April 2018, in substance, no material change in that number occurred; or (b) the claim, the baseline count or other information on which a claim is made is not based on an accurate reflection of the employer's situation or the circumstance of the employer's employees; or (c) the claim is not justified by any material benefit to the employment of resident employees; or (d) the structure of the employer's business has significantly changed since 30 April 2018. (2) The Commissioner may, by order: (a) vary or refuse, in whole or in part, a claim for the exemption; or (b) vary the baseline count for an employer, or allocate baseline counts among employers.