Document ID: chunk:federal_register_of_legislation:C2021C00522:clause:23_3:p2
Version: federal_register_of_legislation:C2021C00522
Segment Type: clause
Provision Reference: sch 23 cl 3 (pt 2/2)
Character Range: 275091–276992

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 Commissioner to limit the extent of an exemption under subsection (4).

389‑15  Voluntary reporting by employers

Section 389‑5 amounts
 (1) An entity that is not, and has not at any time on or after 1 April 2018 been, a *substantial employer may notify the Commissioner of an amount that it would be required to notify under section 389‑5 if it were a substantial employer.
 (2) The notification:
 (a) must be given on or before the day on or before which the entity would be required to notify under section 389‑5 if it were a *substantial employer; and
 (b) must be in the form approved for the purposes of subsection (2) of that section.

Other amounts
 (3) If:
 (a) an amount arises as a result of conduct of an entity (such as payment of an amount or provision of a benefit); and
 (b) the amount is an amount of a kind referred to in column 1 of an item in the following table;
the entity may 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

                                            This amount may be notified …                                                                                                                       … on or before this day