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 389-1 amended by No 135 of 2024, s 3 and Sch 2 item 3, by inserting " Employers may make a declaration that authorises an agent to give the Commissioner one or more notifications of an amount under this Division for a period of up to 12 months. " in para beginning " In many cases " , effective 11 December 2024.

S 389-1 substituted by No 79 of 2020, s 3 and Sch 2 item 6, effective 1 October 2020 and applicable in relation to an amount that an entity may notify to the Commissioner if the entitlement to notify arises on or after 1 July 2020. S 389-1 formerly read:

SECTION 389-1 WHAT THIS DIVISION IS ABOUT  

Employers must (unless they are exempt) notify the Commissioner of certain amounts that relate to payments in respect of their employees.

In many cases this Division has the effect of bringing forward the due dates for notification or reporting under other provisions. Notifying under this Division may satisfy an employer ' s obligations to notify or report under the other provisions.

S 389-1 substituted by No 8 of 2019, s 3 and Sch 3 item 4, effective 1 April 2019. No 8 of 2019, s 3 and Sch 3 item 10 contains the following application provision:

10 Application - required reporting  
(1)
The amendments made by this Part 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 1 July 2019.

(2)
For the purposes of Division 3 of Part 1 of Schedule 23 to the Budget Savings (Omnibus) Act 2016 , and despite item 24 of that Schedule, the application day for an entity is taken to be the earlier of the following:

(a) the application day for the entity under that Division, disregarding the effect of this item;

(b) 1 July 2019.

S 389-1 formerly read:

SECTION 389-1 WHAT THIS DIVISION IS ABOUT  

Employers may notify to the Commissioner certain amounts that are the subject of notification or reporting obligations under other provisions of the taxation law. Substantial employers must (unless they are exempted) notify most of those amounts to the Commissioner under this Division.

In many cases this Division has the effect of bringing forward the due dates for notification or reporting under the other provisions, but notifying under this Division may reduce an employer ' s obligations to notify or report under the other provisions.

S 389-1 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.