TAXATION ADMINISTRATION ACT 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS RELATING TO TAXPAYERS  

Division 389 - Reporting by employers  

Guide to Division 389  

SECTION 389-1   WHAT THIS DIVISION IS ABOUT  


Employers must (unless they are exempt) notify the Commissioner of certain amounts that relate to payments in respect of their employees.

In many cases this Division has the effect of bringing forward the due dates for notification or reporting under other provisions. Notifying under this Division may satisfy an employer ' s obligations to notify or report under the other provisions.


TABLE OF SECTIONS
TABLE OF SECTIONS
389-5 Required reporting by employers
389-10 Exemptions
389-15 Voluntary reporting by employers
389-20 Effect on reporting requirements under Subdivision 16-C
389-25 Grace periods for correcting false or misleading notifications




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