Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)

Schedule 1   Monthly PAYG instalments

Part 1   Main amendments

Taxation Administration Act 1953

5   After subsection 45-20(2) in Schedule 1


(2A) If you are a *monthly payer for the period, you must give the notification electronically, unless the Commissioner otherwise approves.

Note: A penalty applies if you fail to give the notification electronically as required - see section 288-10.

(2B) The notification is given electronically if it is transmitted to the Commissioner in an electronic format approved by the Commissioner.