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

20   At the end of subsection 286-75(1) in Schedule 1

Add:

Note: You may not be liable to a penalty in relation to a failure to notify an amount referred to in item 1 or 2 of the table in section 389-5 during the period provided for by subitem 22(2) of Schedule 23 to the Budget Savings (Omnibus) Act 2016.