Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_4:p13
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 13/43)
Character Range: 589681–592334

amounts that an employer notifies to the Commissioner under Division 389: see section 389‑20.

Parental leave pay paid in error
 (3) Despite subsection (2), the *payment summary must not cover a *withholding payment if:
 (a) the withholding payment is a payment of an amount purported to have been paid by way of *parental leave pay; and
 (b) the amount was not lawfully so payable.
 (4) The payer must, within 28 days of becoming aware that the *payment summary covers a *withholding payment to which subsection (3) applies:
 (a) give the recipient an amended payment summary that does not cover the withholding payment; or
 (b) give the recipient notice in the *approved form; or
 (c) give the Secretary (within the meaning of the Paid Parental Leave Act 2010) notice in writing that the payer does not intend to give the recipient an amended payment summary or notice under this subsection.

16‑156  Annual payment summary for sections 12‑175 and 12‑180
 (1) A trustee must give a *payment summary to a beneficiary of the trust, if the trustee made any *withholding payments covered by section 12‑175 or 12‑180 to the beneficiary during the income year.
 (2) The *payment summary:
 (a) must cover each of the *withholding payments mentioned in subsection (1); and
 (b) may be in electronic form; and
 (c) must be given:
 (i) not later than 14 days after the day by which the trustee was required to give the Commissioner a report under subsection 16‑152(1) for the income year; or
 (ii) within a longer period allowed by the Commissioner.

16‑157  Payment summary for Subdivision 12‑H
 (1) An entity (the payer) must give a *payment summary to another entity (the recipient) if the payer made *withholding payments covered by section 12‑385 or 12‑390 to the recipient in relation to *fund payments made by a particular *withholding MIT (the paying trust) in relation to an income year of that trust.
Note: The entity may be the withholding MIT itself or a custodian or other entity.
 (2) The *payment summary:
 (a) must cover each of the *withholding payments mentioned in subsection (1); and
 (b) may be in electronic form; and
 (c) must be given:
 (i) not later than 14 days after the end of 6 months after the end of the income year of the *withholding MIT in relation to which the relevant *fund payments were made; or
 (ii) within a longer period allowed by the Commissioner.

16‑160  Part‑year payment summary
 (1) An entity (the payer) must give a *payment summary (and a copy of it) to another entity (the recipient) if, not later than 21 days before the end of a *financial year, the recipient asks in writing for a payment summary covering: