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 389-20   EFFECT ON REPORTING REQUIREMENTS UNDER SUBDIVISION 16-C  

389-20(1)  
An entity is not required to comply with a requirement of:


(a) subsection 16-150(1) (Commissioner must be notified of amounts); or


(b) section 16-153 (annual reports - other payments); or


(c) section 16-155 (annual payment summary); or


(d) section 16-160 (part-year payment summary); or


(e) section 16-165 (payment summaries for superannuation lump sums and payments for termination of employment); or


(f) section 16-175 in relation to compliance with any requirements under section 16-155 , 16-160 or 16-165 ;

to give a notice, report or statement to the extent that it would relate to an amount that the entity has notified under section 389-5 or 389-15 .

389-20(2)  
However, paragraphs (1)(b), (c) and (e) do not apply, in relation to requirement to give a notice, report or statement relating to payments made in a *financial year, unless, within 14 days after the end of the financial year, the entity makes a declaration to the Commissioner that:


(a) states that the entity has notified under section 389-5 or 389-15 all the information that the entity would otherwise be required to give under sections 16-153 , 16-155 and 16-165 relating to payments made in the financial year; and


(b) is in the *approved form.


 

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