86Registration

86 Registration (1) This section applies to an employer if— (a) the employer is not already registered; and (b) either— (i) the total of all taxable wages paid or payable anywhere by the employer in a month exceeds the amount determined for this section under the Taxation Administration Act 1999, section 139; or (ii) the employer is a member of a group and the total of all taxable wages paid or payable anywhere by the members of the group together in a month exceeds the amount determined for this section under the Taxation Administration Act 1999, section 139. (2) The employer must apply for registration as an employer under this Act. (3) The application for registration must be made to the commissioner within 7 days after the end of the month. (4) The commissioner must register the applicant as an employer under this Act. (5) 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 mentioned in subsection (1).

(6) If the commissioner cancels the registration of a person as an employer in a financial year and the person later pays or is liable to pay taxable wages in the financial year, the person may, despite the fact that the person is not required to apply for registration, apply to the commissioner for registration as an employer, and the commissioner must then register the person as an employer under this Act. (7) An employer commits an offence if— (a) the employer is not already registered under this part; and (b) the total of all taxable wages paid or payable in Australia by the employer in the month exceeds the amount determined for this section under the Taxation Administration Act 1999, section 139; and (c) the employer does not apply to be registered under this part within 7 days after the end of the month. Maximum penalty: 250 penalty units.