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

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.

<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>The following must 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>The following amounts:</span></p><p class="Tablea"><span>(a) an amount the entity must withhold under Subdivision</span><span> </span><span>12</span><span>‑</span><span>B (other than section</span><span> </span><span>12</span><span>‑</span><span>55 or 12</span><span>‑</span><span>60), paragraph</span><span> </span><span>12</span><span>‑</span><span>85(b), section</span><span> </span><span>12</span><span>‑</span><span>90, paragraph</span><span> </span><span>12</span><span>‑</span><span>110(1)(ca) or (cb) or section</span><span> </span><span>12</span><span>‑</span><span>319A;</span></p><p class="Tablea"><span>(b) the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>withholding payment from which the amount referred to in paragraph</span><span> </span><span>(a) is required to be withheld</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>the day by which the amount is required to be withheld (regardless of whether it is withheld) (see section</span><span> </span><span>16</span><span>‑</span><span>5).</span></p></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"><p class="Tabletext"><span>2</span></p></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"><p class="Tabletext"><span>An amount (other than an amount covered by item</span><span> </span><span>1) paid by the entity that constitutes:</span></p><p class="Tablea"><span>(a) the salary or wages (within the meaning of the </span><span style="font-style:italic">Superannuation Guarantee (Administration) Act 1992</span><span>) of a person who is the entity’s employee (within the meaning of that Act but disregarding subsection</span><span> </span><span>12(3) of that Act); or</span></p><p class="Tablea"><span>(b) the ordinary time earnings (within the meaning of that Act) of such an employee</span></p></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"><p class="Tabletext"><span>the day on which the amount is paid.</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>3</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>An amount paid by the entity that:</span></p><p class="Tablea"><span>(a) is a contribution to a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>complying superannuation fund or an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>RSA, in respect of an individual’s employment (within the meaning of the </span><span style="font-style:italic">Superannuation Guarantee (Administration) Act 1992</span><span>) by the entity, that:</span></p><p class="Tablei"><span>(i) is made by the entity; or</span></p><p class="Tablei"><span>(ii) is taken, under section</span><span> </span><span>79A of that Act to have been made on behalf of the entity; and</span></p><p class="Tablea"><span>(b) has the effect of reducing the charge percentage for the entity (as specified in subsection</span><span> </span><span>19(2) of that Act) for a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>quarter</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>the day on which the contribution is paid.</span></p></td></tr></tbody></table>