Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES

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Note: See section 3AA .

Chapter 5 - Administration

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PART 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS RELATING TO TAXPAYERS

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Division 389 - Reporting by employers

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History

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.

Guide to Division 389

SECTION 389-30 VOLUNTARY REPORTING BY EMPLOYERS IN RELATION TO CHILD SUPPORT LAWS

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389-30(1)
If there is an amount of a kind referred to in column 1 of an item of the following table, the entity referred to in that item may notify the Commissioner of the amount on or before the day referred to in column 2 of that item.

Amounts that may be notified to the Commissioner
Item	Column 1 This amount may be notified …	Column 2 … on or before this day
1	An amount the entity deducted under Part IV of the Child Support (Registration and Collection) Act 1988 from salary or wages paid to an employee of the entity	the day on which the deduction is made.
2	A nil amount, if:	the reporting day.
	(a)	a notice given to the entity under subsection 45(1) of the Child Support (Registration and Collection) Act 1988 is in force on a day (the *reporting day* ) in relation to a payer who is an employee of the entity; and
	(b)	either:
		(i)	the entity pays salary or wages to the employee on the reporting day but does not make a deduction under Part IV of that Act in relation to the employee and the payment; or
		(ii)	the reporting day is a day on which the entity would ordinarily pay salary or wages to the employee, but the entity does not do so because no salary or wages are payable
3	An amount the entity paid to the Child Support Registrar if:	the day on which the amount is paid.
	(a)	the entity paid the amount in accordance with a notice given to the entity under section 72A of the Child Support (Registration and Collection) Act 1988 ; and
	(b)	the entity is the employer of the relevant debtor referred to in that section

Note:

Voluntary reporting of an amount referred to in item 1 or 2 of the table may affect the entity ' s reporting requirements under the Child Support (Registration and Collection) Act 1988 : see subsection 47(1B) of that Act.

389-30(2)
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) .

389-30(3)
A disclosure of personal information (within the meaning of the Privacy Act 1988 ) under subsection (1) is taken for the purposes of that Act to be authorised by this section.

389-30(4)
The following terms used in the table in subsection (1) have the same meaning as in the Child Support (Registration and Collection) Act 1988 :

(a) employee (for this purpose, the term has the same meaning as it has when used in Part IV of that Act);

(b) employer ;

(c) payer ;

(d) salary or wages .

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