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 389-5(1) amended by No 57 of 2025, s 3 and Sch 1 item 178, by substituting table item 2 for table items 2 and 2A, effective 1 July 2026. For application and transitional provisions, see note under Sch 1 s 268-10(1A) . Table items 2 and 2A formerly read:

2	An amount that consists of either or both of the following:	the day on which the amount is paid, or would be paid, as mentioned in column 1.
	(a)		an amount (other than an amount covered by item 1) paid, on a particular day, by the entity that constitutes the ordinary time earnings (within the meaning of the Superannuation Guarantee (Administration) Act 1992 ) of an individual who is the entity ' s employee (within the meaning of that Act but disregarding subsection 12(3) of that Act);
	(b)		a sacrificed ordinary time earnings amount (within the meaning of that Act) of such an employee of the entity, in respect of the entity, that would be paid as ordinary time earnings on a particular day if it was not sacrificed
2A	An amount that consists of either or both of the following:	the day on which the amount is paid, or would be paid, as mentioned in column 1.
	(a)		an amount (other than an amount covered by item 1) paid, on a particular day, by the entity that constitutes the salary or wages (within the meaning of the Superannuation Guarantee (Administration) Act 1992 ) of an individual who is the entity ' s employee (within the meaning of that Act but disregarding subsection 12(3) of that Act);
	(b)		a sacrificed salary or wages amount (within the meaning of that Act) of such an employee of the entity, in respect of the entity, that would be paid as salary or wages on a particular day if it was not sacrificed

S 389-5(1) amended by No 4 of 2023, s 3 and Sch 2 item 31, by omitting " or (cb) " after " paragraph 12-110(1)(ca) " from para (a) of table item 1, column 1, effective 26 March 2023. For application provision, see note under s 16-155(3) .

S 389-5(1) amended by No 8 of 2019, s 3 and Sch 3 item 14, by substituting table item 2 and inserting table item 2A, effective 23 June 2020. No 8 of 2019, s 3 and Sch 3 item 16 contains the following application provision:

16 Application  
(1)
The amendments made by this Part apply in relation to quarters beginning on or after the day this Part commences.

(2)
The reference in paragraph 22(2)(a) of Schedule 23 to the Budget Savings (Omnibus) Act 2016 to item 1 or 2 of the table in subsection 389-5(1) in Schedule 1 to the Taxation Administration Act 1953 is taken to include a reference to item 2A of that table, as inserted by this Part.

Table item 2 formerly read:

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

S 389-5(1) amended by No 8 of 2019, s 3 and Sch 4 item 6, by repealing table item 3, effective 1 April 2019 and applicable in relation to a contribution that is paid on or after 1 July 2018. Table item 3 formerly read:

3	An amount paid by the entity that:	the day on which the contribution is paid.
	(a)		is a contribution to a * complying superannuation fund or an * RSA, in respect of an individual ' s employment (within the meaning of the Superannuation Guarantee (Administration) Act 1992 ) by the entity, that:
			(i)	is made by the entity; or
			(ii)	is taken, under section 79A of that Act to have been made on behalf of the entity; and
	(b)		has the effect of reducing the charge percentage for the entity (as specified in subsection 19(2) of that Act) for a * quarter

S 389-5(1) amended by No 8 of 2019, s 3 and Sch 3 item 6, by substituting " 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) " for all the words from and including " If: " to and including " column 2 of that item " , effective 1 April 2019. For application provision, see note under s 389-1 . S 389-5(1) formerly read:

389-5(1)
If:

(a) there is an amount of a kind referred to in column 1 of an item in the following table that arises as a result of conduct of an entity (such as payment of an amount or provision of a benefit); and

(b) the entity has been a * substantial employer at any time on or after 1 April 2018 (whether or not the entity is currently a substantial employer);

the entity must notify the Commissioner of the amount on or before the day referred to in column 2 of that item.

S 389-5(6) repealed by No 8 of 2019, s 3 and Sch 3 item 7, effective 1 April 2019. For application provision, see note under s 389-1 . S 389-5(6) formerly read:

389-5(6)
An entity is a substantial employer at a particular time if, on the most recent 1 April occurring before that time:

(a) 20 or more individuals were employees of the entity; or

(b) if the entity was a member of a * wholly-owned group on that 1 April - the total number of employees of all of the members of the group was 20 or more.

S 389-5 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.