Payroll Tax Regulation 2019
sec.25Application, consent and continuation of election under s 13 of expired regulation
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sec.25 Application, consent and continuation of election under s 13 of expired regulation
An application for consent made by an employer under section 13(2) of the expired regulation, that has not been decided by the commissioner before the commencement, is taken to be an application for consent under section 11(2). Consent given by the commissioner under section 13 of the expired regulation is taken to be consent given by the commissioner under section 11. An election made by an employer under section 13(7) of the expired regulation, that applies immediately before the commencement, is taken to be an election by the employer under section 11(7). (sec.25-ssec.1) An application for consent made by an employer under section 13(2) of the expired regulation, that has not been decided by the commissioner before the commencement, is taken to be an application for consent under section 11(2). (sec.25-ssec.2) Consent given by the commissioner under section 13 of the expired regulation is taken to be consent given by the commissioner under section 11. (sec.25-ssec.3) An election made by an employer under section 13(7) of the expired regulation, that applies immediately before the commencement, is taken to be an election by the employer under section 11(7).