Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)
Schedule 1 Monthly PAYG instalments
Part 1 Main amendments
Taxation Administration Act 1953
5 After subsection 45-20(2) in Schedule 1
Insert:
(2A) If you are a *monthly payer for the period, you must give the notification electronically, unless the Commissioner otherwise approves.
Note: A penalty applies if you fail to give the notification electronically as required - see section 288-10.
(2B) The notification is given electronically if it is transmitted to the Commissioner in an electronic format approved by the Commissioner.
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