Taxation Administration Act 1953

An entity must give a report to the Commissioner in the *approved form, not later than 31 October after the end of a *financial year, if during the financial year:

the entity made any payment from which an amount was required to be withheld under section 12‑190, Subdivision 12‑F (other than section 12‑215, 12‑250 or 12‑285), Subdivision 12‑FA, section 12‑315 or Subdivision 12‑FC or 12‑G; or

the entity provided any *non‑cash benefit in respect of which an amount was required to be paid to the Commissioner under Division 14 because of the application of that Division in relation to section 12‑190, Subdivision 12‑F (other than section 12‑215, 12‑250 or 12‑285), Subdivision 12‑FA, section 12‑315 or Subdivision 12‑G; or

the entity received any payment from which an amount was required to be withheld under section 12‑215, 12‑250, 12‑285 or 12‑317; or

the entity received any non‑cash benefit in respect of which an amount was required to be paid to the Commissioner under Division 14 because of the application of that Division in relation to section 12‑215, 12‑250, 12‑285 or 12‑317.

Note: A report under this subsection will not cover amounts that an employer notifies to the Commissioner under Division 389: see section 389‑20.

An entity must give a report to the Commissioner in the form required by subsection (3), not later than 14 August after the end of a *financial year, if during the financial year:

the entity made any payment from which an amount was required to be withheld under Subdivision 12‑B, 12‑C or 12‑D; or

the entity received any *alienated personal services payment in respect of which an amount was required to be paid to the Commissioner under Division 13; or

the entity provided any *non‑cash benefit in respect of which an amount was required to be paid to the Commissioner under Division 14 because of the application of that Division in relation to Subdivision 12‑B, 12‑C or 12‑D; or

any person has a *reportable fringe benefits amount for the income year ending at the end of the financial year in respect of the person’s employment by the entity; or

the entity made *reportable employer superannuation contributions in respect of a person’s employment.

Note: A report under this subsection will not cover amounts that an employer notifies to the Commissioner under Division 389: see section 389‑20.

The report under subsection (2) must be either:

a report in the *approved form; or

a report consisting of:

copies of all the summaries that the entity gave in relation to the *financial year under section 16‑155 in respect of payments, *non‑cash benefits, *alienated personal services payments, *reportable fringe‑benefit amounts and *reportable employer superannuation contributions covered by subsection (2) of this section; and

an accompanying statement in the approved form.

An entity must give a report to the Commissioner in the *approved form if the entity is required to withhold amounts under Subdivision 12‑H in relation to *fund payments made by a particular *withholding MIT (the paying trust) in relation to an income year of that trust.

Note: The entity may be the withholding MIT itself or a custodian or other entity.

The report under subsection (4) must be given:

not later than 14 days after the end of 6 months after the end of the income year of the *withholding MIT in relation to which the relevant *fund payments were made; or

within a longer period allowed by the Commissioner.

In applying this section:

a requirement to pay a nil amount to the Commissioner is to be treated as a requirement to pay an amount to the Commissioner; and

a requirement to withhold a nil amount is to be treated as a requirement to withhold an amount.

The Commissioner may, to meet the special circumstances of a particular case or class of cases, vary the requirements of this section.

A variation must be made:

if it applies to a particular entity—by a written notice given to that entity; or

if it applies to a class of entities—by legislative instrument.

To recipients of withholding payments