STP 2020/2

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This legislative instrument is repealed by Taxation Administration - Single Touch Payroll - 2021-22 and 2022-23 years Withholding Payer Number Exemption 2021 (F2022L00016)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.

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12 June 2020

Louise Clarke
Deputy Commissioner of Taxation
Policy, Analysis and Legislation
Law Design and Practice

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Registration Number: F2020L00801

Registration Date: 26 June 2020

Related Explanatory Statements:

STP 2020/2 - Explanatory statement

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