STP 2020/2
This legislative instrument is repealed by Taxation Administration - Single Touch Payroll - 2021-22 and 2022-23 years Withholding Payer Number Exemption 2021 (F2022L00016)
Taxation Administration Act 1953
I, Louise Clarke, Deputy Commissioner of Taxation, make this instrument under subsection 389-10(1) of Schedule 1 to the Taxation Administration Act 1953.Legislative Instrument
1. Name of instrument
This is the Taxation Administration - Single Touch Payroll - 2020-21 year Withholding Payer Number Exemption 2020 instrument.
2. Commencement
This instrument commences on 1 July 2020.
3. Application
This instrument applies to any entity which:
- (a)
- pays an amount referred to in column 1 of the table in subsection 389-5(1) of Schedule 1 to the Taxation Administration Act 1953
- (b)
- does not have an Australian business number, and
- (c)
- has been assigned by the Australian Taxation Office a withholding payer number for the purposes of pay as you go withholding.
4. Determination
An entity to which this instrument applies, which would otherwise have obligations under section 389-5 of Schedule 1 to the Taxation Administration Act 1953 to report certain information in respect of payments it makes, is exempt from those reporting obligations for the 2020-21 financial year.
12 June 2020
Louise Clarke
Deputy Commissioner of Taxation
Policy, Analysis and Legislation
Law Design and Practice
Registration Number: F2020L00801
Registration Date: 26 June 2020
Related Explanatory Statements:
STP 2020/2 - Explanatory statement