Document ID: chunk:federal_register_of_legislation:C2025C00120:section:135b
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 135B
Character Range: 409304–410072

135B  Conditions that must be satisfied
 (1) This section has 2 conditions that must be satisfied for Division 3 to apply to an employer for an FBT year (the current year).

First condition: base year established
 (2) Either of the following must be true:
 (a) the FBT year immediately before the current year was a base year (see section 135C) of the employer; or
 (b) some other FBT year before the current year was a base year of the employer and section 135G applied to the employer for every FBT year after that base year but before the current year.

Second condition: no Commissioner's notice in previous year
 (3) The employer must not have been given a paragraph 135E(2)(c) notice by the Commissioner during the FBT year immediately before the current year.