The Qualifying Liable Person (QLP) verification process for the 2012/13 TDL year started in April 2013. From this information, and for information purposes, a list of QLPs was issued on 1 July 2013.
Specified information for the Qualified Revenue (QR) information disclosure process was due on 20 September 2013 and a draft liability allocation determination (LAD) for the 2012/13 TDL year was issued on 29 October 2013. We indicated in the draft LAD that we were still seeking to resolve a compliance review inquiry that could result in changes to the draft LAD.
Following the resolution of our compliance review inquiry we issued a revised draft LAD on 24 April 2014. We also received additional information relating to two bodies corporate that earned QR and were connected via section 79 to QLPs. This resulted in adjustments to the levy allocations.
On 27 May 2014 we issued our final LAD that presents the final allocations results after our review of the QLPs’ compliance with the revenue reporting requirements. Further details of our methodology and compliance review can be found in our final LAD.