Part 7Registration and returns

Part 7—Registration and returns 86—Registration (1) An employer who is not already registered must apply for registration as an employer under this Act if— (a) during a month the employer pays or is liable to pay, anywhere, wages of more than the prescribed amount per week that are wholly or partly taxable wages; or (b) the employer is a member of a group the members of which together during a month pay or are liable to pay, anywhere, wages of more than the prescribed amount per week that are wholly or partly taxable wages. (2) The application for registration is to be made to the Commissioner in a form and manner approved by the Commissioner within 7 days after the end of the month concerned. (3) The Commissioner is to register the applicant as an employer under this Act. (4) 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 as described in subsection (1). (5) If the Commissioner cancels the registration of a person as an employer in any financial year and that person subsequently pays or is liable to pay taxable wages during that financial year, the person may, despite the fact that the person is not required to apply for registration, apply to the Commissioner (in a form and manner approved by the Commissioner) for registration as an employer, and the Commissioner is then to register the person as an employer under this Act. (6) For the purposes of subsection (1), the prescribed amount is— (a) for the period commencing on 1 July 2018 and ending on 31 December 2018—$11 538; and (b) on and after 1 January 2019—$28 846. 87—Returns (1) Every employer who is registered or required to apply for registration as an employer under this Act must— (a) within 7 days after the end of each month except June, lodge with the Commissioner a return relating to that month; and (b) within 21 days after the end of June in each year, lodge with the Commissioner a return relating to that month and to the adjustment of payroll tax paid or payable by the employer during the financial year ending on the close of that month. (2) The Commissioner may vary— (a) the time within which a specified employer is required to furnish returns; (b) the period in relation to which a specified employer, or employers of a specified class, are required to furnish returns generally, or returns relating to wages of a specified kind. (3) A variation under subsection (2)— (a) may be made subject to conditions or limitations; (b) may be made, varied or revoked by notice in writing to an employer or by notice in the Gazette. (4) The designated group employer for a group may, with the approval of the Commissioner, lodge a joint return for the purposes of this section covering specified members of the group (including the designated group employer). (5) If a joint return is lodged and the return would, if lodged by a single employer, comply with this section, each of the employers covered by the return is taken to have complied with this section.