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7 Registration of employers
(1) This section applies to an employer if the total of all taxable wages paid or payable in Australia by the employer in the month exceeds the amount determined for this section under the Taxation Administration Act 1999 , section 139.
(2) If this section applies to an employer in relation to a month, the employer may apply to be registered under this part.
Note If a form is approved under the Taxation Administration Act 1999 , s 139C for an application, the form must be used.
(3) If an employer applies to be registered under this part, the commissioner must register the employer.
(4) The commissioner may, by written notice given to an employer who is registered under this part, cancel the employer's registration if satisfied that this section has never applied, or no longer applies, to the employer in relation to a month.
(5) The cancellation of an employer's registration under subsection (4) does not prevent the employer from again applying for registration or being registered under this part.
(6) An employer commits an offence if—
(a) the employer is not already registered under this part; and
(b) the total of all taxable wages paid or payable in Australia by the employer in the month exceeds the amount determined for this section under the Taxation Administration Act 1999 , section 139; and
(c) the employer does not apply to be registered under this part within 7 days after the end of the month.
Maximum penalty: 250 penalty units.
8 Transitional—registration of existing employers
(1) The commissioner must, on the commissioner's own initiative, register under this part an employer who, in relation to the month immediately before the commencement of this section, lodged a return under section 16.
(2) This section expires 1 year after the day it commences.