Budget Savings (Omnibus) Act 2016 (55 of 2016)

Schedule 23   Single touch payroll reporting

Part 2   Choice of fund

Taxation Administration Act 1953

35   Subsection 355-50(2) in Schedule 1 (at the end of the table)



any employer (within the meaning of the Superannuation Guarantee (Administration) Act 1992)

is for the purpose of disclosing to that employer information included in a notice given to the Commissioner under subsection 32F(1) or 32H(1A) of that Act by an employee (within the meaning of that Act) of that employer.