Budget Savings (Omnibus) Act 2016 (55 of 2016)
Schedule 23 Single touch payroll reporting
Part 1 Reporting by employers
Division 2 Other amendments
Income Tax Assessment Act 1997
3 Subsection 995-1(1)
substantial employer has the meaning given by subsection 389-5(6) in Schedule 1 to the Taxation Administration Act 1953.
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