Treasury Laws Amendment (2020 Measures No. 2) Act 2020 (79 of 2020)
Schedule 2 Single touch payroll reporting - child support information
Taxation Administration Act 1953
8 At the end of Division 389 in Schedule 1
Add:
389-30 Voluntary reporting by employers in relation to child support laws
(1) If there is an amount of a kind referred to in column 1 of an item of the following table, the entity referred to in that item may notify the Commissioner of the amount on or before the day referred to in column 2 of that item.
|
Amounts that may be notified to the Commissioner |
||
|---|---|---|
|
Item |
Column 1
This amount may be notified … |
Column 2
… on or before this day |
|
1 |
An amount the entity deducted under Part IV of the Child Support (Registration and Collection) Act 1988 from salary or wages paid to an employee of the entity |
the day on which the deduction is made. |
|
2 |
A nil amount, if: (a) a notice given to the entity under subsection 45(1) of the Child Support (Registration and Collection) Act 1988 is in force on a day (the reporting day ) in relation to a payer who is an employee of the entity; and (b) either: (i) the entity pays salary or wages to the employee on the reporting day but does not make a deduction under Part IV of that Act in relation to the employee and the payment; or (ii) the reporting day is a day on which the entity would ordinarily pay salary or wages to the employee, but the entity does not do so because no salary or wages are payable |
the reporting day. |
|
3 |
An amount the entity paid to the Child Support Registrar if: (a) the entity paid the amount in accordance with a notice given to the entity under section 72A of the Child Support (Registration and Collection) Act 1988; and (b) the entity is the employer of the relevant debtor referred to in that section |
the day on which the amount is paid. |
Note: Voluntary reporting of an amount referred to in item 1 or 2 of the table may affect the entity's reporting requirements under the Child Support (Registration and Collection) Act 1988: see subsection 47(1B) of that Act.
(2) The notification must be in the *approved form.
Note: The approved form may require information about other amounts, in addition to the amount to be notified: see paragraph 388-50(1)(c).
(3) A disclosure of personal information (within the meaning of the Privacy Act 1988) under subsection (1) is taken for the purposes of that Act to be authorised by this section.
(4) The following terms used in the table in subsection (1) have the same meaning as in the Child Support (Registration and Collection) Act 1988:
(a) employee (for this purpose, the term has the same meaning as it has when used in Part IV of that Act);
(b) employer ;
(c) payer ;
(d) salary or wages .