Western Australian Numbered Acts Western Australian Numbered Acts (1) The members of a
group may designate one of the members as the designated group employer (DGE)
for the group for the purposes of the pay-roll tax Acts.
(2) A designation
must —
(a) be
in the approved form;
(b) be
accompanied by any information required by the Commissioner;
(c) be
executed by or for each member of the group; and
(d) be
served on the Commissioner.
(3) If the members of
a group do not designate a DGE for the group, the Commissioner may on his or
her initiative designate one of the members to be the DGE for the group for
the purposes of a pay-roll tax Act.
(4) A designation by
the Commissioner is to be made by notice served on the member designated as
the DGE.
(5) An employer who is
the DGE for a group stops or is taken to have stopped being the group’s
DGE on the first day of a return period of the employer during which either of
the following happens —
(a) the
employer leaves the group; or
(b) the
designation is revoked.
(6) The members of a
group may revoke the designation by giving the Commissioner notice in the
approved form.
(7) The members of a
group are not entitled to revoke a designation unless —
(a) the
members designate another member to be the DGE; or
(b) the
Commissioner consents to the revocation.
(8) If the
Commissioner designated a member of a group as the DGE, the Commissioner may
revoke the designation by giving notice of the revocation to the member.