Document ID: chunk:federal_register_of_legislation:C2021C00522:clause:23_1
Version: federal_register_of_legislation:C2021C00522
Segment Type: clause
Provision Reference: sch 23 cl 1
Character Range: 268696–270800

1  After Division 388 in Schedule 1
Insert:

Division 389—Reporting by employers

Guide to Division 389

389‑1  What this Division is about

      Employers may notify to the Commissioner certain amounts that are the subject of notification or reporting obligations under other provisions of the taxation law. Substantial employers must (unless they are exempted) notify most of those amounts to the Commissioner under this Division.
      In many cases this Division has the effect of bringing forward the due dates for notification or reporting under the other provisions, but notifying under this Division may reduce an employer's obligations to notify or report under the other provisions.

Table of sections
389‑5 Required reporting by substantial employers
389‑10 Exemptions
389‑15 Voluntary reporting by employers
389‑20 Effect on reporting requirements under Subdivision 16‑C
389‑25 Grace periods for correcting false or misleading notifications

389‑5  Required reporting by substantial employers
 (1) If:
 (a) there is an amount of a kind referred to in column 1 of an item in the following table that arises as a result of conduct of an entity (such as payment of an amount or provision of a benefit); and
 (b) the entity has been a *substantial employer at any time on or after 1 April 2018 (whether or not the entity is currently a substantial employer);
the entity must notify the Commissioner of the amount on or before the day referred to in column 2 of that item.

Amounts to be notified to the Commissioner
Item                                        Column 1                                                                                                                                                                                                                            Column 2

                                            The following must be notified …                                                                                                                                                                                                    … on or before this day