House of Representatives

Treasury Laws Amendment (2018 Measures No. 4) Bill 2018

Explanatory Memorandum

(Circulated by authority of the Minister for Revenue and Financial Services, Minister for Women and Minister Assisting the Prime Minister for the Public Service, the Hon Kelly O'Dwyer MP)

This data is sourced from ATO employer records and may differ slightly than ABS data due to timing and classification differences. 'New entrants' (27,492) are new employers who have recently registered or become visible to the ATO in the current period and do not yet have a known size profile. They are excluded from the detailed profiling analysis which follows.

Australian Public Service Commission,
Capability Review Australian Taxation Office , 2013.

EY Sweeney,
Digital Nation: State of the Nation 2014 , 2014.

ATO 2014 data. Based on 236, 640 clients lodging 1.6 million PAYGW only activity statements where an employer is on a monthly cycle for PAYGW but a quarterly cycle for other obligations. STP will eliminate these monthly PAYGW only activity statements but the quarterly activity statement obligations for GST will remain.


https://lets-talk.ato.gov.au/20076/documents/37846

Detail of previous consultations is contained in the Regulation Impact Statement certified on 13 November 2015.


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