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Change of status

Issued date
9 October 2024

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Payroll tax

Occurs when a certain event requires you to lodge a final return to change your employer status, such as the first day you, as an employer:

cease to employ anywhere in Australia
become a group member or the designated group employer
cease to be the designated group employer or part of a group
appoint an administrator (receiver and manager or liquidator), or come to the end of a period of administration.