(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 S. 86(1)(a) amended by liable to pay, anywhere, wages of more than Nos 31/2008 the weekly threshold amount that are wholly s. 23, 40/2016 s. 33(1)(a). or partly taxable wages; or (b) the employer is a member of a group the S. 86(1)(b) amended by members of which together during a month No. 40/2016 pay or are liable to pay, anywhere, wages of s. 33(1)(b). more than the weekly threshold amount 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) In this section, means— weekly threshold amount S. 86(6) inserted by No. 40/2016 (a) for the financial year commencing on s. 33(2). 1 July 2016—$11 057 per week;
(1) An employer who is not already registered must apply for registration as an employer under this Act if— S. 86(1)(a) amended by Nos 31/2008 s. 23, 40/2016 s. 33(1)(a). (a) during a month the employer pays or is liable to pay, anywhere, wages of more than the weekly threshold amount that are wholly or partly taxable wages; or S. 86(1)(b) amended by No. 40/2016 s. 33(1)(b). (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 weekly threshold amount 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. S. 86(6) inserted by No. 40/2016 s. 33(2). (6) In this section, weekly threshold amount means— (a) for the financial year commencing on 1 July 2016—$11 057 per week;
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