Document ID: chunk:federal_register_of_legislation:C2021C00522:clause:23_3:p1
Version: federal_register_of_legislation:C2021C00522
Segment Type: clause
Provision Reference: sch 23 cl 3 (pt 1/2)
Character Range: 272275–275343

3                                           An amount paid by the entity that:                                                                                                                                                                                                  the day on which the contribution is paid.
                                            (a) is a contribution to a *complying superannuation fund or an *RSA, in respect of an individual's employment (within the meaning of the Superannuation Guarantee (Administration) Act 1992) by the entity, that:
                                            (i) is made by the entity; or
                                            (ii) is taken, under section 79A of that Act to have been made on behalf of the entity; and
                                            (b) has the effect of reducing the charge percentage for the entity (as specified in subsection 19(2) of that Act) for a *quarter

Note: Section 286‑75 provides an administrative penalty for breach of this section.
 (2) The notification must be in the *approved form. However, the approved form must not require information about an amount unless it is:
 (a) the amount to be notified under subsection (1); or
 (b) an amount of a kind determined by the Commissioner under subsection (3).
 (3) The Commissioner may, by legislative instrument, determine kinds of amounts for the purposes of paragraph (2)(b).
 (4) In applying item 1 of the table in subsection (1), a requirement to withhold a nil amount is to be treated as a requirement to withhold an amount.
 (5) This section does not apply to an entity to the extent (if any) that the entity is covered by an exemption under section 389‑10 for the income year in which the entity's conduct occurs.
 (6) An entity is a substantial employer at a particular time if, on the most recent 1 April occurring before that time:
 (a) 20 or more individuals were employees of the entity; or
 (b) if the entity was a member of a *wholly‑owned group on that 1 April—the total number of employees of all of the members of the group was 20 or more.

389‑10  Exemptions

Exempting classes of entities
 (1) The Commissioner may, by legislative instrument, exempt a class of entities from section 389‑5 for one or more income years.
 (2) The exemption may be limited to the extent specified in the instrument.

Exempting particular entities
 (3) The Commissioner may, on application by an entity (an exemption application) or on the Commissioner's own initiative, exempt the entity from section 389‑5 for one or more income years.
 (4) The exemption may be limited to the extent specified in the notice under paragraph (5)(a).
 (5) The Commissioner must notify the entity in writing if:
 (a) the Commissioner exempts the entity under subsection (3); or
 (b) refuses an exemption application by the entity.
 (6) The Commissioner is taken to have refused an exemption application if the Commissioner fails to notify the entity in writing of the Commissioner's decision on the application within 60 days after the