87BMonthly returns—exemptions

87B Monthly returns—exemptions (1) An employer may apply to the commissioner for an exemption from lodging returns under section 87 (Returns) if the employer considers (a) the employer is not liable to pay tax; or (b) tax the employer pays will be refunded. (2) An application must— (a) be in writing, addressed to the commissioner; and (b) state— (i) the amount of wages payable by the employer; and (ii) the amount of tax (if any) that, in the employer’s opinion, the employer is liable to pay.

(3) The commissioner may give a certificate (an exemption certificate) to the employer exempting the employer from lodging returns under section 87 if the commissioner is satisfied on reasonable grounds (a) tax will not be payable by the employer; or (b) tax paid by the employer will be refunded. (4) If an exemption certificate is in force in relation to an employer, the employer— (a) need not lodge returns under section 87; and (b) must lodge a return relating to each financial year or other period stated in the certificate within 21 days after the end of the financial year or within any other period stated in the certificate. (5) The commissioner may, by written notice given to the employer, cancel an employer’s exemption certificate if the commissioner is no longer satisfied that tax will not be payable by the employer or, if tax is payable, that it will be refunded.

Part 8A Notification and review of decisions Part 8A Notification and review of decisions 87C Meaning of reviewable decision—pt 8A reviewable decision means a decision mentioned in schedule 3, column 3 under a provision of this Act mentioned in column 2 in relation to the decision.