Revenue Note for Guidance
Section 530K provides that a principal shall make a return by electronic means to the Collector-General of all relevant payments made during a return period. A principal to whom a deduction summary has issued for the period will be deemed to have made such a return unless he or she is required to amend the details on record to properly reflect all payments made by the principal and so submits an amended return. The section also includes provision for the making of regulations governing the making of a return by a principal.
Relevant Date: Finance Act 2021