Budget Savings (Omnibus) Act 2016 (55 of 2016)

Schedule 23   Single touch payroll reporting

Part 1   Reporting by employers

Division 2   Other amendments

Taxation Administration Act 1953
18   Subsection 269-30(2) in Schedule 1 (cell at table item 1, column 3)

Repeal the cell, substitute:

to the extent the company does not, on or before the last day mentioned in column 2, notify the Commissioner:

(a) under section 16-150 of the amount the company is obliged to pay; or

(b) under section 389-5 of the amount the company is obliged to withhold.


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