Budget Savings (Omnibus) Act 2016 (55 of 2016)
Schedule 23 Single touch payroll reporting
Part 1 Reporting by employers
Division 2 Other amendments
Taxation Administration Act 1953
18 Subsection 269-30(2) in Schedule 1 (cell at table item 1, column 3)
Repeal the cell, substitute:
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to the extent the company does not, on or before the last day mentioned in column 2, notify the Commissioner: (a) under section 16-150 of the amount the company is obliged to pay; or (b) under section 389-5 of the amount the company is obliged to withhold. |