STP 2019/1

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AUSTRALIAN GOVERNMENT

This legislative instrument is repealed by Taxation Administration - Single Touch Payroll - 2021-22 and 2022-23 years Withholding Payer Number Exemption 2021 (F2022L00016)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, Deborah Anne Jenkins, 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 - Exemption for Employers with a Withholding Payer Number instrument.

2. Commencement

This instrument commences on 1 July 2018 and applies to the 2018-2019 and 2019-2020 financial years.

3. Application

This instrument applies to entities which:

(a)

pay an amount described in Column 1 of the table in subsection 389-5(1) of Schedule 1 to the Taxation Administration Act 1953; and

(b)

do not have an Australian Business Number; and

(c)

have 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.

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5 March 2019

Deborah Anne Jenkins
Deputy Commissioner of Taxation

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Registration Number: F2019L00437

Registration Date: 28 March 2019

Related Explanatory Statements:

STP 2019/1 - Explanatory statement

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