Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_2a:p1
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 2A (pt 1/2)
Character Range: 1749084–1752167

2A                                          An amount that consists of either or both of the following:                                                                                                                                                                                                                                                                                               the day on which the amount is paid, or would be paid, as mentioned in column 1.
                                            (a) an amount (other than an amount covered by item 1) paid, on a particular day, by the entity that constitutes the salary or wages (within the meaning of the Superannuation Guarantee (Administration) Act 1992) of an individual who is the entity's employee (within the meaning of that Act but disregarding subsection 12(3) of that Act);
                                            (b) a sacrificed salary or wages amount (within the meaning of that Act) of such an employee of the entity, in respect of the entity, that would be paid as salary or wages on a particular day if it was not sacrificed

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.

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 application is made.
 (7) The entity may object, in the manner set out in Part IVC, against:
 (a) a decision of the Commissioner to refuse an exemption application; or
 (b) a decision of the