Budget Savings (Omnibus) Act 2016 (55 of 2016)

Schedule 23   Single touch payroll reporting

Part 1   Reporting by employers

Division 2   Other amendments

Income Tax Assessment Act 1997

3   Subsection 995-1(1)

Insert:

substantial employer has the meaning given by subsection 389-5(6) in Schedule 1 to the Taxation Administration Act 1953.