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

2   Paragraph 8AAZLGB(1)(a)

Repeal the paragraph, substitute:

(a) the Commissioner reasonably believes that the entity has made a payment as a result of which the entity is, or will be, required to notify the Commissioner under section 389-5 in Schedule 1; and