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 that consists of either or both of the following: particular 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
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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