{"id":"F2019L01044","name":"Exemption of Eligible Community Housing Providers from Providing Third Party Reports for the 2018/19 and 2019/20 Years Determination 2019","slug":"exemption-of-eligible-community-housing-providers-from-providing-third-party-reports-for-the-2018-19","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":99632,"registerId":"commonwealth-F2019L01044-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1. Name of instrument","sectionType":"part","heading":"1. Name of instrument","content":"## 1. Name of instrument\n\nThis determination is the Exemption of Eligible Community Housing Providers from Providing Third Party Reports for the 2018/19 and 2019/20 Years Determination 2019.","sortOrder":0},{"sectionNumber":"2. Commencement","sectionType":"part","heading":"2. Commencement","content":"## 2. Commencement\n\nThis instrument commences on the day after it is registered on the Federal Register of Legislation.","sortOrder":1},{"sectionNumber":"3. Application","sectionType":"part","heading":"3. Application","content":"## 3. Application\n\nThis instrument applies to eligible community housing providers, as defined by subsection 995-1(1) of the Income Tax Assessment Act 1997 (ITAA 1997).","sortOrder":2},{"sectionNumber":"4. Determination","sectionType":"part","heading":"4. Determination","content":"## 4. Determination\n\nEligible community housing providers, as defined by subsection 995-1(1) of the ITAA 1997, are not required to provide information to the Commissioner of Taxation under table item 9A in section 396-55 of Schedule 1 to the Taxation Administration Act 1953, in relation to certificates issued under section 980-15 of the ITAA 1997 before 1 July 2020.","sortOrder":3}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1554},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The instrument precisely matches its title and purpose — providing a time-limited reporting exemption for specific financial years. No expansion beyond the stated intent."},"complexity_factors":["Only 4 short sections total","No defined terms within the instrument (all definitions imported by reference to existing legislation)","Single, clear exemption with straightforward date-based limitation (before 1 July 2020)","No exceptions, nested conditions, or procedural requirements"],"plain_english_summary":"**What this does:** This determination gives certain community housing providers a temporary exemption from a specific tax reporting obligation.\n\n**Who it affects:** \"Eligible community housing providers\" — organisations that provide affordable rental housing and meet the definition in the Income Tax Assessment Act 1997.\n\n**The change:** Normally, these providers must send reports to the Australian Taxation Office (ATO) about \"community housing provider certificates\" they issue (which are used to claim tax offsets). This determination **removes that reporting obligation** for certificates issued before 1 July 2020.\n\n**Why it matters:** It provides administrative relief by removing the requirement to lodge third-party data reports for the 2018/19 and 2019/20 financial years, reducing red tape for affordable housing providers."}},"importantCases":[],"_links":{"self":"/api/acts/exemption-of-eligible-community-housing-providers-from-providing-third-party-reports-for-the-2018-19","history":"/api/acts/exemption-of-eligible-community-housing-providers-from-providing-third-party-reports-for-the-2018-19/history","analysis":"/api/acts/exemption-of-eligible-community-housing-providers-from-providing-third-party-reports-for-the-2018-19/analysis","conflicts":"/api/acts/exemption-of-eligible-community-housing-providers-from-providing-third-party-reports-for-the-2018-19/conflicts","importantCases":"/api/acts/exemption-of-eligible-community-housing-providers-from-providing-third-party-reports-for-the-2018-19/important-cases","documents":"/api/acts/exemption-of-eligible-community-housing-providers-from-providing-third-party-reports-for-the-2018-19/documents"}}