Treasury Laws Amendment (2018 Measures No. 4) Act 2019 (8 of 2019)

Schedule 3   Single touch payroll reporting

Part 1   Single touch payroll reporting

Taxation Administration Act 1953

4   Section 389-1 in Schedule 1

Repeal the section, substitute:

389-1 What this Division is about

Employers must (unless they are exempt) notify the Commissioner of certain amounts that relate to payments in respect of their employees.

In many cases this Division has the effect of bringing forward the due dates for notification or reporting under other provisions. Notifying under this Division may satisfy an employer's obligations to notify or report under the other provisions.