389‑5 Required reporting by substantial 389‑5 Required reporting by substantial employers

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#### 389‑5 Required reporting by substantial employers (1) If: (a) there is an amount of a kind referred to in column 1 of an item in the following table that arises as a result of conduct of an entity (such as payment of an amount or provision of a benefit); and (b) the entity has been a \*substantial employer at any time on or after 1 April 2018 (whether or not the entity is currently a substantial employer); the entity must 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">Amounts to be notified to the Commissioner</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">Item</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">Column 1The following must be notified …</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">Column 2… on or before this day</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">1</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">The following amounts:(a) an amount the entity must withhold under Subdivision 12‑B (other than section 12‑55 or 12‑60), paragraph 12‑85(b), section 12‑90, paragraph 12‑110(1)(ca) or (cb) or section 12‑319A;(b) the *withholding payment from which the amount referred to in paragraph (a) is required to be withheld</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">the day by which the amount is required to be withheld (regardless of whether it is withheld) (see section 16‑5).</td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">2</td><td style="width:180.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">An amount (other than an amount covered by item 1) paid by the entity that constitutes:(a) the salary or wages (within the meaning of the Superannuation Guarantee (Administration) Act 1992) of a person who is the entity’s employee (within the meaning of that Act but disregarding subsection 12(3) of that Act); or(b) the ordinary time earnings (within the meaning of that Act) of such an employee</td><td style="width:116.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">the day on which the amount is paid.</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">3</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">An amount paid by the entity that:(a) is a contribution to a *complying superannuation fund or an *RSA, in respect of an individual’s employment (within the meaning of the Superannuation Guarantee (Administration) Act 1992) by the entity, that:(i) is made by the entity; or(ii) is taken, under section 79A of that Act to have been made on behalf of the entity; and(b) has the effect of reducing the charge percentage for the entity (as specified in subsection 19(2) of that Act) for a *quarter</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">the day on which the contribution is paid.</td></tr></tbody></table> ``` > Note: Section 286‑75 provides an administrative penalty for breach of this section. (2) The notification must be in the \*approved form. However, the approved form must not require information about an amount unless it is: (a) the amount to be notified under subsection (1); or (b) an amount of a kind determined by the Commissioner under subsection (3). (3) The Commissioner may, by legislative instrument, determine kinds of amounts for the purposes of paragraph (2)(b). (4) In applying item 1 of the table in subsection (1), a requirement to withhold a nil amount is to be treated as a requirement to withhold an amount. (5) This section does not apply to an entity to the extent (if any) that the entity is covered by an exemption under section 389‑10 for the income year in which the entity’s conduct occurs. (6) An entity is a substantial employer at a particular time if, on the most recent 1 April occurring before that time: (a) 20 or more individuals were employees of the entity; or (b) if the entity was a member of a \*wholly‑owned group on that 1 April—the total number of employees of all of the members of the group was 20 or more.