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 389-5   REQUIRED REPORTING BY EMPLOYERS  

389-5(1)  


An entity must notify the Commissioner of an amount of a kind referred to in column 1 of an item in the following table on or before the day referred to in column 2 of that item, if the amount arises as a result of conduct of the entity (such as payment of an amount or provision of a benefit)


Amounts to be notified to the Commissioner
Item Column 1
The following must be notified [mldr ]
Column 2
[mldr ] on or before this day
1 The following amounts: the day by which the amount is required to be withheld (regardless of whether it is withheld) (see section 16-5 ).
(a) an amount the entity must withhold under Subdivision 12-B (other than section 12-55 or 12-60 ), paragraph 12-85(b) , section 12-90 , paragraph 12-110(1)(ca) or (cb) or section 12-319A ;
(b) the *withholding payment from which the amount referred to in paragraph (a) is required to be withheld
2 An amount (other than an amount covered by item 1) paid by the entity that constitutes: the day on which the amount is paid.
(a) the salary or wages (within the meaning of the Superannuation Guarantee (Administration) Act 1992 ) of a person who is the entity ' s employee (within the meaning of that Act but disregarding subsection 12(3) of that Act); or
(b) the ordinary time earnings (within the meaning of that Act) of such an employee
3 (Repealed by No 8 of 2019)

Note:

Section 286-75 provides an administrative penalty for breach of this section.

389-5(2)  
The notification must be in the *approved form. However, the approved form must not require information about an amount unless it is:


(a) the amount to be notified under subsection (1); or


(b) an amount of a kind determined by the Commissioner under subsection (3).

389-5(3)  
The Commissioner may, by legislative instrument, determine kinds of amounts for the purposes of paragraph (2)(b).

389-5(4)  
In applying item 1 of the table in subsection (1), a requirement to withhold a nil amount is to be treated as a requirement to withhold an amount.

389-5(5)  
This section does not apply to an entity to the extent (if any) that the entity is covered by an exemption under section 389-10 for the income year in which the entity ' s conduct occurs.

389-5(6)  


(Repealed by No 8 of 2019)



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