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 389-15   VOLUNTARY REPORTING BY EMPLOYERS IN RELATION TO TAXATION LAWS  

389-15(1)  
(Repealed by No 8 of 2019)

389-15(2)  
(Repealed by No 8 of 2019)

389-15(3)  
If:


(a) an amount arises as a result of conduct of an entity (such as payment of an amount or provision of a benefit); and


(b) the amount is an amount of a kind referred to in column 1 of an item in the following table;

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


Amounts to be notified to the Commissioner
Item Column 1
This amount may be notified [mldr ]
Column 2
[mldr ] on or before this day
1 A *reportable employer superannuation contribution made by the entity in respect of a *financial year for the benefit of an employee of the entity 14 July in the next *financial year.
2 A *reportable fringe benefits amount that an employee of the entity has for an income year in respect of the employee ' s employment with the entity 14 July in the *financial year most closely corresponding to the next income year.

389-15(4)  
The notification must be in the *approved form.

Note:

The approved form may require information about other amounts, in addition to the amount to be notified: see paragraph 388-50(1)(c) .


 

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