Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_3:p10
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 10/17)
Character Range: 1782466–1785170

the interests;
 (ii) the amount paid, after the time of acquisition but not after the *ESS deferred taxing point, towards acquiring the interests;
 (iii) the provider's estimate of the market value of the interests at the ESS deferred taxing point;
 (iv) the amount of TFN withholding tax (ESS) paid or payable by the provider in respect of the interests during the year.
Note: Regulations made for the purposes of section 83A‑315 of the Income Tax Assessment Act 1997 may substitute different amounts for the market values of the ESS interests: see section 392‑15 in this Schedule.
 (4) Subsection (3) does not limit the information that the *approved form may require the statement to contain.

When statements must be given
 (5) The statement must be given:
 (a) to the individual no later than 14 July after the end of the year; and
 (b) to the Commissioner no later than 14 August after the end of the year.
Note: Section 388‑55 allows the Commissioner to defer the time for giving an approved form.

Disregard 30 day rule for ESS deferred taxing point if provider does not know when shares are disposed of etc.
 (6) For the purposes of Subdivision 14‑C (about TFN withholding tax (ESS)) and this Division, in working out the *ESS deferred taxing point for an *ESS interest, disregard subsection 83A‑115(3) or 83A‑120(3) (whichever is applicable) of the Income Tax Assessment Act 1997 (about the 30 day rule) if the provider does not know the time worked out under that subsection at the earlier of:
 (a) the time (if any) the provider gives a statement to the relevant individual under this section for the *financial year mentioned in subsection (7); and
 (b) the later of:
 (i) 14 July after the end of the financial year mentioned in subsection (7); and
 (ii) if, under section 388‑55, the Commissioner defers to a later time the time within which the statement under this section for that financial year is required to be given to the individual—that later time.
 (7) The *financial year is the financial year in which the *ESS deferred taxing point for the *ESS interest occurs, disregarding subsection 83A‑115(3) or 83A‑120(3) (whichever is applicable) of the Income Tax Assessment Act 1997 (about the 30 day rule).

392‑10  Change or omission in information given to the Commissioner
 (1) If the provider becomes aware of a material change or material omission in any information given to the individual or the Commissioner under this Division, the provider must:
 (a) tell the individual or the Commissioner, as applicable, of the change in the *approved form; or
 (b) give the omitted information to the individual or the Commissioner, as applicable, in the approved form.
 (2) Information