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. ```html <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> ``` (4) The notification must be in the \*approved form. > Note: The approved form may require information about other amounts, in addition to the amount to be notified: see paragraph 388‑50(1)(c).