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15 Mar 12 Payment summary deferral - Employment termination and departing Australia super payments

On 2 March 2012, an instrument was made under the Taxation Administration Act 1953 deferring the due date for providing the Commissioner with copies of payment summaries in respect of employment termination payments or departing Australia superannuation payments until 14th August following the end of the financial year in which the payments are made.

The instrument was registered on the Federal Register of Legislative Instruments on 15 March 2011 as Legislative Instrument F2012L00584.

For a copy of the Explanatory Statement, click on the Explanatory Statement tab.

 


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