Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT (TAX FILE NUMBERS) ACT 1988 No. 97 of 1988 - SECT 8

8. Section 221F of the Principal Act is amended:

   (a)  by omitting from subsection (1) "from whose salary and wages he has
        been required to make deductions";

   (b)  by omitting from subsection (2) "from whose salary or wages he is
        required to make deductions";

   (c)  by omitting paragraphs (5) (b), (c), (ca) and (d) and substituting the
        following paragraphs:

"(b) subject to subsection (5E), issue to each employee, not later than 14
July in each year, a group certificate in accordance with subsection (5A);

   (c)  subject to subsection (5E), issue to an employee, within 7 days after
        the employee ceases to be employed by the employer, a group
        certificate in accordance with subsection (5B);

   (ca) issue to an employee, within 7 days after making an eligible
        termination payment to the employee, a group certificate in accordance
        with subsection (5C);

   (d)  subject to subsection (5E), issue to an employee, upon a certificate
        issued to the employee under section 221E being produced to the
        employer by the employee during the period specified in the
        certificate, a group certificate in accordance with subsection (5D);";

   (d)  by omitting subparagraph (5) (f) (i) and substituting the following
        subparagraph:

"(i) a copy of each group certificate issued by the employer to each employee
in respect of salary or wages paid by the employer to the employee during the
period of 12 months that ended on 30 June in that year; and";

   (e)  by omitting from subparagraph (5) (f) (ii) "the deductions" and
        substituting "any deductions";

   (f)  by inserting after subsection (5) the following subsections:

"(5A) A group certificate for the purpose of paragraph (5) (b) shall set out:

   (a)  the total of the amounts paid by the employer to the employee as
        salary or wages during the period of 12 months that ended on 30 June
        in the same year; and

   (b)  where deductions (including deductions under a State income tax law or
        under section 78 of the Income Tax (Arrangements with the States) Act
        1978) from the salary or wages of the employee have been made by the
        employer as a group employer during the same period-the total of the
        amounts of the deductions;
other than amounts that have been included in a group certificate previously
issued to the employee.

"(5B) A group certificate for the purpose of paragraph (5) (c) shall set out:

   (a)  the total of the amounts paid by the employer to the employee as
        salary or wages; and

   (b)  where deductions (including deductions under a State income tax law or
        under section 78 of the Income Tax (Arrangements with the States) Act
        1978) from the salary or wages of the employee have been made by the
        employer as a group employer-the total of the amounts of the
        deductions;
other than amounts that have been included in a group certificate previously
issued to the employee and amounts deducted from eligible termination
payments.

"(5C) A group certificate for the purpose of paragraph (5) (ca) shall set out:

   (a)  the amount of the eligible termination payment paid by the employer to
        the employee; and

   (b)  where a deduction from the eligible termination payment has been made
        by the employer as a group employer-the amount of the deduction.

"(5D) A group certificate for the purpose of paragraph (5) (d) shall set out:

   (a)  the total of the amounts paid by the employer to the employee as
        salary or wages; and

   (b)  where deductions (including deductions under a State income tax law or
        under section 78 of the Income Tax (Arrangements with the States) Act
        1978) from the salary or wages of the employee have been made by the
        employer as a group employer-the total of the amounts of the
        deductions;
other than amounts that have been included in a group certificate previously
issued to the employee.

"(5E) A group employer is not required to issue a group certificate to an
employee in respect of a period if:

   (a)  the employee is not a prescribed non-resident at any time during the
        year of income during which the period occurs;

   (b)  no part of the salary or wages that the employee received, or is
        entitled to receive, in respect of the period relates to employment
        in, or in connection with, a trade, business, profession or
        undertaking carried on by the employer; and

   (c)  the salary or wages that the employee received, or is entitled to
        receive, in respect of any week or part of a week within that period,
        do not exceed the minimum amount of salary or wages, of the kind
        referred to in paragraph (b), in respect of which the employer is
        obliged to make deductions.

"(5F) If an employer issues a group certificate to an employee at a time when
the employee has, for the purposes of Part VA, quoted his or her tax file
number in an employment declaration given to the employer, the employer shall
include the number in the group certificate.

"(5G) Where:

   (a)  an employer is required to include an employee's tax file number in a
        group certificate under subsection (5F);

   (b)  the employee has not quoted his or her tax file number in an
        employment declaration given to the employer; and

   (c)  the employee is, because of the application of subsection 202CB (2) or
        (4), to be taken, for the purposes of Part VA, to have so quoted his
        or her tax file number;
the employer shall be taken to have included the number in the group
certificate if, in the space provided on the form for the inclusion of the
number, the employer includes:

   (d)  the notation approved by the Commissioner as being appropriate in
        cases to which subsection 202CB (2) applies; or

   (e)  the notation approved by the Commissioner as being appropriate in
        cases to which subsection 202CB (4) applies;
as the case requires.";

   (g)  by adding at the end of subsection (7) "or any of the requirements of
        subsection (5A), (5B), (5C) or (5D)";

   (h)  by omitting from paragraph (15) (a) "or" (last occurring);

   (j)  by inserting after paragraph (15) (a) the following paragraph:

"(aa) subsection (5F); or".