Pay-Roll Tax Assessment Act 1941 (REPEALED)

Part IV - Registration and returns  

SECTION 18 (Repealed by 101 of 2006)   Returns  

(1)    
Every employer who is registered or required to be registered in accordance with the provisions of the last preceding section shall, within seven days after the close of each month, furnish to the Commissioner, in accordance with the form and in the manner prescribed, a return of all wages paid or payable by him in respect of that month or in respect of each pay period of less than one month ending in that month, as the case may be.

(2)    
Where the Commissioner is of opinion that it would be unduly onerous to require an employer to furnish returns in respect of the periods or within the time specified in the last preceding subsection, he may, by notice in writing, vary the periods in respect of which, or the time within which, that employer is required to furnish returns in pursuance of that subsection, and the employer shall, while that notice remains unrevoked, furnish returns accordingly.

(3)    
The Commissioner may, at any time, by notice in writing, revoke any notice given in pursuance of the last preceding subsection.