Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_4:p10
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 10/43)
Character Range: 582320–585020

distributions.
 (4) The trustee must give the report under subsection (3) to the Commissioner:
 (a) by the end of the day on which the trustee lodges the trust's *income tax return for the income year; or
 (b) within such further period (if any) as the Commissioner allows.

Miscellaneous
 (5) Subsections 16‑153(5), (6) and (7) apply to this section in the same way as they apply to section 16‑153.

16‑153  Annual reports—other payments
 (1) An entity must give a report to the Commissioner in the *approved form, not later than 31 October after the end of a *financial year, if during the financial year:
 (a) the entity made any payment from which an amount was required to be withheld under section 12‑190, Subdivision 12‑F (other than section 12‑215, 12‑250 or 12‑285), Subdivision 12‑FA, section 12‑315 or Subdivision 12‑FC or 12‑G; or
 (b) the entity provided any *non‑cash benefit in respect of which an amount was required to be paid to the Commissioner under Division 14 because of the application of that Division in relation to section 12‑190, Subdivision 12‑F (other than section 12‑215, 12‑250 or 12‑285), Subdivision 12‑FA, section 12‑315 or Subdivision 12‑G; or
 (c) the entity received any payment from which an amount was required to be withheld under section 12‑215, 12‑250, 12‑285 or 12‑317; or
 (d) the entity received any non‑cash benefit in respect of which an amount was required to be paid to the Commissioner under Division 14 because of the application of that Division in relation to section 12‑215, 12‑250, 12‑285 or 12‑317.
Note: A report under this subsection will not cover amounts that an employer notifies to the Commissioner under Division 389: see section 389‑20.
 (2) An entity must give a report to the Commissioner in the form required by subsection (3), not later than 14 August after the end of a *financial year, if during the financial year:
 (a) the entity made any payment from which an amount was required to be withheld under Subdivision 12‑B, 12‑C or 12‑D; or
 (aa) the entity received any *alienated personal services payment in respect of which an amount was required to be paid to the Commissioner under Division 13; or
 (b) the entity provided any *non‑cash benefit in respect of which an amount was required to be paid to the Commissioner under Division 14 because of the application of that Division in relation to Subdivision 12‑B, 12‑C or 12‑D; or
 (c) any person has a *reportable fringe benefits amount for the income year ending at the end of the financial year in respect of the person's employment by the entity; or
 (d) the entity made *reportable employer superannuation contributions in respect of a person's employment.
Note: A report