389‑15 Voluntary reporting by employers389‑15 Voluntary reporting by employers

389‑15 Voluntary reporting by employers

Section 389‑5 amounts (1) An entity that is not, and has not at any time on or after 1 April 2018 been, a *substantial employer may notify the Commissioner of an amount that it would be required to notify under section 389‑5 if it were a substantial employer. (2) The notification: (a) must be given on or before the day on or before which the entity would be required to notify under section 389‑5 if it were a *substantial employer; and (b) must be in the form approved for the purposes of subsection (2) of that section. Other amounts (3) If: (a) an amount arises as a result of conduct of an entity (such as payment of an amount or provision of a benefit); and (b) the amount is an amount of a kind referred to in column 1 of an item in the following table; the entity may notify the Commissioner of the amount on or before the day referred to in column 2 of that item.

<table cellspacing="0" cellpadding="0" style="margin-left:5.65pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:343.5pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Amounts to be notified to the Commissioner</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Item</span></p></td><td style="width:180.05pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Column 1</span></p><p class="TableHeading"><span>This amount may be notified …</span></p></td><td style="width:116.95pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Column 2</span></p><p class="TableHeading"><span>… on or before this day</span></p></td></tr></thead><tbody><tr><td style="width:24.9pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:180.05pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>A </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>reportable employer superannuation contribution made by the entity in respect of a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>financial year for the benefit of an employee of the entity</span></p></td><td style="width:116.95pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>14</span><span> </span><span>July in the next </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>financial year.</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:180.05pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>A </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>reportable fringe benefits amount that an employee of the entity has for an income year in respect of the employee’s employment with the entity</span></p></td><td style="width:116.95pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>14</span><span> </span><span>July in the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>financial year most closely corresponding to the next income year.</span></p></td></tr></tbody></table>