Payroll Tax Act 2011
80Designated group employers
Start here
Get a plain-English read of 80
Turn the raw legal text into a practical explanation grounded in Payroll Tax Act 2011.
80 Designated group employers (1) The members of a group may, with the commissioner’s approval, designate a qualified member of the group to be the designated group employer for the group for this Act. (2) A member of a group is a qualified member if the member— (a) has in the previous financial year paid wages exceeding the threshold amount for the financial year; or (b) is likely in the current financial year to pay wages that are likely to exceed that amount. (3) The members of a group may, with the commissioner’s approval, designate a member of the group to be the designated group employer for the group for this Act if none of the members of the group is a qualified member but the members together— (a) have in the previous financial year paid wages exceeding the threshold amount for the financial year; or (b) are, in the commissioner’s opinion, likely in the current financial year to pay wages that will exceed that amount. (4) If the members of a group do not designate a member as the designated group employer within 7 days after the end of the month in which the group is established, the commissioner may (but is not obliged to) designate a member of the group as the designated group
(5) The designated group employer of a group stops being the designated group employer on the earlier of the following days: (a) the first day of a return period when there is a change in the membership of the group; (b) the first day of a return period when the members of the group revoke the designation. (6) The designation of a designated group employer under subsection (1) or (3) must be— (a) by written notice; and (b) executed by or on behalf of each member of the group; and (c) served on the commissioner. (7) In this section: threshold amount—see schedule 1, section 1.1, definition of TA (or threshold amount).