Treasury Laws Amendment (2024 Tax and Other Measures No. 1) Act 2024 (135 of 2024)

Schedule 2   Allowing employers to make single touch payroll declarations for extended periods

Taxation Administration Act 1953

3   Section 389-1 in Schedule 1 (after the paragraph beginning "In many cases")

Insert:

Employers may make a declaration that authorises an agent to give the Commissioner one or more notifications of an amount under this Division for a period of up to 12 months.