Group Victorian reconciliation period

Definition

The group Victorian reconciliation period encompasses the range of Victorian reconciliation periods for all members of the group, i.e. the group Victorian reconciliation start date will be equal to the earliest Victorian reconciliation start date of any member, and the group Victorian reconciliation period end date will be equal to the latest Victorian reconciliation end date of any member.

The group Victorian reconciliation period is the period of same status employment in Victoria of members within the reconciliation year.

The reconciliation year is 1 July 2018 to 30 June 2019.

Status change effect on reconciliation periods

Changes in status cause separate reconciliation periods. Status changes include:

  • Employer type change, i.e. where an employer has changed from a non-group employer to a group employer, or vice versa. (Prior periods are normally reconciled at the time of change using a part year reconciliation.)
  • Appointment or cessation of appointment of an insolvency practitioner.

Assistance

If you need more information on this topic, contact our payroll tax enquiry service on 13 21 61.