Treasury Laws Amendment (2020 Measures No. 2) Act 2020 (79 of 2020)

Schedule 2   Single touch payroll reporting - child support information

Child Support (Registration and Collection) Act 1988

4   After subsection 47(1A)

Insert:

(1B) An employer is not subject to a requirement under paragraph (1)(b) or subsection (1A) to give notice to the Registrar to the extent that the notice would relate to an amount, or a nil amount, that the employer has notified to the Commissioner under item 1 or 2 of the table in subsection 389-30(1) in Schedule 1 to the Taxation Administration Act 1953 (about voluntary reporting by employers).