86Registration

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 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 pay or are liable to pay, anywhere, wages of more than the weekly threshold amount per week that are wholly or partly taxable wages.

Payroll Tax Act 2009 57 (1A) For subsection (1), the weekly threshold amount is to be worked out using the following formula (disregarding any amount in cents): N TA × N is the number of days in the financial year. (2) The application for registration is to be made to the Commissioner in a form and manner approved by the Commissioner within 21 days after the end of the month concerned. (3) The Commissioner is to register the applicant as an employer under (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 the person subsequently pays or is liable to pay taxable wages during the financial year, the person may, despite the fact 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.