Taxation Administration Act 1953
Note: See section 3AA .Chapter 5 - Administration
If there is an amount of a kind referred to in column 1 of an item of the following table, the entity referred to in that item may notify the Commissioner of the amount on or before the day referred to in column 2 of that item.
|Amounts that may be notified to the Commissioner|
This amount may be notified [mldr ]
[mldr ] on or before this day
|1||An amount the entity deducted under Part IV of the Child Support (Registration and Collection) Act 1988 from salary or wages paid to an employee of the entity||the day on which the deduction is made.|
|2||A nil amount, if:||the reporting day.|
|(a)||a notice given to the entity under subsection 45(1) of the Child Support (Registration and Collection) Act 1988 is in force on a day (the reporting day ) in relation to a payer who is an employee of the entity; and|
|(i)||the entity pays salary or wages to the employee on the reporting day but does not make a deduction under Part IV of that Act in relation to the employee and the payment; or|
|(ii)||the reporting day is a day on which the entity would ordinarily pay salary or wages to the employee, but the entity does not do so because no salary or wages are payable|
|3||An amount the entity paid to the Child Support Registrar if:||the day on which the amount is paid.|
|(a)||the entity paid the amount in accordance with a notice given to the entity under section 72A of the Child Support (Registration and Collection) Act 1988 ; and|
|(b)||the entity is the employer of the relevant debtor referred to in that section|
Voluntary reporting of an amount referred to in item 1 or 2 of the table may affect the entity ' s reporting requirements under the Child Support (Registration and Collection) Act 1988 : see subsection 47(1B) of that Act.389-30(2)
The notification must be in the *approved form.
The approved form may require information about other amounts, in addition to the amount to be notified: see paragraph 388-50(1)(c) .389-30(3)
A disclosure of personal information (within the meaning of the Privacy Act 1988 ) under subsection (1) is taken for the purposes of that Act to be authorised by this section. 389-30(4)
The following terms used in the table in subsection (1) have the same meaning as in the Child Support (Registration and Collection) Act 1988 :
(a) employee (for this purpose, the term has the same meaning as it has when used in Part IV of that Act);
(b) employer ;
(c) payer ;
(d) salary or wages .