8Claim for rebate

8 Claim for rebate

(1)  An employer may claim a rebate of payroll tax, paid in respect of a claim period, from the Commissioner if –

(a) the employer has paid in full the employer's payroll tax liability up to, and including, that claim period; and

(b) the employer has complied with, to the satisfaction of the Commissioner –

(i) the applicable requirements of this Act and the Payroll Tax Act 2008 ; and

(ii) any investigation in respect of the employer; and

(c) there are no incomplete investigations in respect of the employer.

(2)  A claim must –

(a) be made in a form approved by the Commissioner; and

(b) include any additional information requested by the Commissioner; and

(c) be made –

(i) within the 9-month period immediately after the financial year that includes the claim period, unless otherwise specified by the Commissioner; or

(ii) if, before the expiry of the period specified in subparagraph (i) , an investigation has been commenced in respect of the claimant that has not been completed before the expiry of that period, within the 2-month period immediately after the completion of the investigation.

(3)  The Commissioner may require a claimant to provide further information, to support the claimant's claim, in the form of a statutory declaration.

(4)  A claim made in respect of a claim period that is made outside the relevant period specified in subsection (2)(c) is void.