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

Operative provisions

SECTION 389-35 DECLARATION WHERE AGENT GIVES NOTIFICATION UNDER THIS DIVISION

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389-35(1)
This section applies if a notification of an amount that is required or permitted to be given under this Division is to be given to the Commissioner in the * approved form by an agent on behalf of an entity.

389-35(2)
The entity may make a declaration in writing:

(a) stating that the entity has authorised the agent to give one or more notifications under this Division to the Commissioner; and

(b) declaring that any information the entity has provided, or will provide, to the agent for the preparation of any such notifications is, or will be, true and correct; and

(c) specifying the day the declaration is made and the maximum period for the declaration (which must not exceed 12 months starting on the day the declaration is made).

389-35(3)
If the entity makes a declaration under subsection (2) , then for the period in subsection (4) :

(a) subsection 388-65(1) does not apply in relation to any notifications to be given by the agent on behalf of the entity under this Division; and

(b) subsections 388-65(2) to (6) apply to the declaration in the same way those subsections apply to a declaration made under subsection 388-65(1) ; and

(c) for the purposes of section 388-70 , the declaration is taken to be a declaration of the kind mentioned in paragraph 388-70(b) .

389-35(4)
The period for a declaration made under subsection (2) :

(a) begins on the day the declaration is made; and

(b) ends on the earliest of:

(i) the last day of the period specified in the declaration; or

(ii) if the entity withdraws the declaration - the day the agent is notified of the withdrawal; or

(iii) if there is a material change in the relationship between the entity and the agent, or in the affairs of the entity since the declaration was made - the day the agent becomes aware of the change or is notified of the change by the entity.

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