Choosing a designated group employer (DGE)

DGE nominated by the group

You can nominate the DGE yourself when registering as an employer or lodging your final return by completing either:

• Application for payroll tax/Notification of designated group employer—Form P10 (PDF 150 K)
  
  or
  
  
• Final return/Notification of designated group employer—Form P12 (PDF 355 K). 

You can also nominate the DGE when lodging your annual return through OSRconnect.

DGE chosen by the Commissioner

In order for us to choose a DGE, you must tell us:

• the name of each member of the group
• an estimate of taxable and interstate wages to be paid by each member of the group for the current financial year
• if the members of the group are liable for payroll tax for prior periods and a deduction is to be claimed, the actual taxable and interstate wages paid or payable by each member of the group for each prior financial year (or a reasonable estimate if the actual wages cannot be determined).

If estimates are provided, they must:

• be supported with reasons why the actual wages cannot be supplied
• show the basis on which the estimates were worked out
• be acceptable to the Commissioner.

We will generally select the member of the group with the largest wages to be the DGE. If the deduction available is greater than the DGE’s liability, the other group members can claim the excess either at the end of the financial year or when the group ceases to exist.

If we choose the DGE for your group, we will notify the DGE in writing.

Ceasing to be a DGE

You will stop being a DGE if the group members change or you tell us in writing that you are no longer the DGE. You can only stop being a DGE if you have our prior written consent or if you choose a replacement DGE at the same time that you stop being the DGE.

We can change the DGE that we have chosen at any time by notifying the DGE in writing.