Document ID: chunk:federal_register_of_legislation:C2024C00582:section:72:p2
Version: federal_register_of_legislation:C2024C00582
Segment Type: section
Provision Reference: s 72 (pt 2/2)
Character Range: 141329–142256

Note 2: See section 96 for when the employer is taken to have complied with this requirement.

Employer determination in force and employer paid enough at later time
 (3) If:
 (a) an employer is not required under subsection (1) or (2) to pay an instalment only because paragraph (1)(c) or (2)(c) (as the case may be) was not satisfied; and
 (b) that paragraph is satisfied as at the payroll cut‑off for an instalment for a later instalment period;
the employer must pay the instalment to the person on the payday for the instalment for that later instalment period.
Note 1: This subsection is a civil penalty provision (see section 146).
Note 2: If there is no instalment payable for a later instalment period, see section 95.
Note 3: See section 96 for when the employer is taken to have complied with this requirement.
 (4) An employer is not required to pay an instalment to a person except in accordance with this section.