Single Touch Payroll (STP) - Employer reconciliation 277-24011011

Policy

Links to the Federal Register of Legislation go to a 'Series' page. Select the ‘Latest’ version.

section 45, Notification to be given to employer and employee
section 46, Duty of employer to make deductions from salary or wage
section 47, Additional duties of employers
section 77, Unremitted deductions made by employers
section 78, Unexplained remittances from employers
Employers have specific obligations in relation to the deducting and remitting of child support as outlined in the Child Support (Registration and Collection) Act 1988
section 46, details the duties of employers to make deductions from salary or wages
section 47-50, details duties where the employer has made deductions and is required to remit them, the requirement to advise Child Support Program where deductions are unable to be made or the employee’s employment is terminated, the requirement to advise the employee that deductions have been made and the fact that deduction variations can be advised by Child Support
section 51-56, details the fact that employers are not to prejudice employees that they deduct child support for
section 58, relates to privacy relating to child support deductions
section 59-60, details the requirements of record to be kept and preserved
section 61, details access to premises by Child Support (this is a compliance measure)
section 62-63, details the responsibilities of public officers
section 64, details the fact that amounts payable are debts due to the Commonwealth
section 65-65Aam relates to multiple debts and contractors

Child Support Services Delegations and Authorisations