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

10   Application - required reporting

(1) The amendments made by this Part apply in relation to an amount that an entity is required to notify to the Commissioner if the requirement to notify arises on or after 1 July 2019.

(2) For the purposes of Division 3 of Part 1 of Schedule 23 to the Budget Savings (Omnibus) Act 2016, and despite item 24 of that Schedule, the application day for an entity is taken to be the earlier of the following:

(a) the application day for the entity under that Division, disregarding the effect of this item;

(b) 1 July 2019.