Taxation Administration Act 1953
SCHEDULE 1
-
COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
(Repealed by No 8 of 2019)
(Repealed by No 8 of 2019)
If:
(a) an amount arises as a result of conduct of an entity (such as payment of an amount or provision of a benefit); and
(b) the amount is an amount of a kind referred to in column 1 of an item in the following table;
389-15(4)
The notification must be in the *approved form.
Note: See section 3AA .
Chapter 5 - Administration
PART 5-25
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RECORD-KEEPING AND OTHER OBLIGATIONS RELATING TO TAXPAYERS
Division 389
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Reporting by employers
Guide to Division 389
SECTION 389-15
VOLUNTARY REPORTING BY EMPLOYERS IN RELATION TO TAXATION LAWS
389-15(1)
(Repealed by No 8 of 2019)
389-15(2)
(Repealed by No 8 of 2019)
389-15(3)
If:
(a) an amount arises as a result of conduct of an entity (such as payment of an amount or provision of a benefit); and
(b) the amount is an amount of a kind referred to in column 1 of an item in the following table;
the entity may notify the Commissioner of the amount on or before the day referred to in column 2 of that item.
Amounts to be notified to the Commissioner | ||
Item |
Column 1
This amount may be notified [mldr ] |
Column 2
[mldr ] on or before this day |
1 | A *reportable employer superannuation contribution made by the entity in respect of a *financial year for the benefit of an employee of the entity | 14 July in the next *financial year. |
2 | A *reportable fringe benefits amount that an employee of the entity has for an income year in respect of the employee ' s employment with the entity | 14 July in the *financial year most closely corresponding to the next income year. |
The notification must be in the *approved form.
Note:
The approved form may require information about other amounts, in addition to the amount to be notified: see paragraph 388-50(1)(c) .
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