Document ID: chunk:federal_register_of_legislation:C2021C00522:clause:23_16
Version: federal_register_of_legislation:C2021C00522
Segment Type: clause
Provision Reference: sch 23 cl 16
Character Range: 287275–287847

16  Subsection 16‑160(2) in Schedule 1
Repeal the subsection, substitute:
 (2) The payer must comply with the request within 14 days after receiving it, unless:
 (a) the recipient is an individual and has a *reportable fringe benefits amount, for the income year ending at the end of that *financial year, in respect of his or her employment (within the meaning of the Fringe Benefits Tax Assessment Act 1986) by the payer; or
 (b) the payer has made *reportable employer superannuation contributions, in respect of the recipient's employment, during the financial year.