Taxation Administration Act 1953

Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Ch 5 title inserted by No 73 of 2006 , s 3 and Sch 5 item 44, effective 1 July 2006.

Pt 5-25 heading substituted by No 162 of 2015, s 3 and Sch 4 item 16, effective 30 November 2015. The heading formerly read:

PART 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS OF TAXPAYERS

Pt 5-25 inserted by No 91 of 2000.

Div 389 inserted by No 55 of 2016, s 3 and Sch 23 item 1, effective 1 October 2016. No 55 of 2016, s 3 and Sch 23 items 22 to 24 contain the following application provisions:

Division 3 - Application

22 Application - required reporting  
(1)
The amendments apply in relation to an amount that an entity is required to notify to the Commissioner if the requirement to notify arises on or after the following day (the application day ):

(a) the day determined under item 24;

(b) if no such day is determined:

(i) if the entity was a substantial employer immediately before 1 July 2018 - 1 July 2018; or

(ii) otherwise - the first 1 July after which the entity first becomes a substantial employer after 1 July 2018.

(2)
Despite subitem (1), the entity is not liable to a penalty under subsection 286-75(1) in Schedule 1 to the Taxation Administration Act 1953 in relation to a failure to notify the Commissioner under section 389-5 in that Schedule if:

(a) the failure relates to an amount referred to in item 1 or 2 of the table in section 389-5 in that Schedule; and

(b) the failure occurs during the 12 month period following the entity ' s application day; and

(c) the Commissioner has not, during that period but before that failure, given to the entity a written notice that:

(i) related to an earlier failure by the entity to notify the Commissioner under section 389-5 in that Schedule; and

(ii) advised the entity that a further failure to comply with that section may result in the entity being liable to an administrative penalty.

23 Application - voluntary reporting  
23
The amendments apply in relation to an amount that an entity may notify to the Commissioner if the entitlement to notify arises on or after the following day (the application day):

(a) the day determined under item 24;

(b) if no such day is determined - 1 July 2018. 24 Determining the application day  
24
The Commissioner may, by legislative instrument, determine a day that is later than 1 July 2018 to be the application day.

S 389-15(1) repealed by No 8 of 2019, s 3 and Sch 3 item 8, effective 1 April 2019. For application provision, see note under s 389-1 . S 389-15(1) formerly read:

389-15(1)
An entity that is not, and has not at any time on or after 1 April 2018 been, a * substantial employer may notify the Commissioner of an amount that it would be required to notify under section 389-5 if it were a substantial employer.

S 389-15(2) repealed by No 8 of 2019, s 3 and Sch 3 item 8, effective 1 April 2019. For application provision, see note under s 389-1 . S 389-15(2) formerly read:

389-15(2)
The notification:

(a) must be given on or before the day on or before which the entity would be required to notify under section 389-5 if it were a * substantial employer; and

(b) must be in the form approved for the purposes of subsection (2) of that section.

S 389-15 inserted by No 55 of 2016, s 3 and Sch 23 item 1, effective 1 October 2016. For application provisions, see note under Div 389 heading.