{"id":"F2018L00494","name":"PAYG Withholding annual reporting exemptions: Single Touch Payroll optional year","slug":"payg-withholding-annual-reporting-exemptions-single-touch-payroll-optional-year","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":100010,"registerId":"commonwealth-F2018L00494-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"PAYG Withholding annual reporting exemptions: Single Touch Payroll optional year","content":"Legislative Instrument\n\nPAYG Withholding annual reporting exemptions: Single Touch Payroll optional year\n\nI, Deborah Anne Jenkins, Deputy Commissioner of Taxation, make this instrument under subsection 16-153(6) and section 16-180 of Schedule 1 to the Taxation Administration Act 1953.\n\nDeputy Commissioner of Taxation\n\nDated: 13 February 2018\n\n    Name of instrument\n\n    This instrument is the PAYG Withholding annual reporting exemptions: Single Touch Payroll optional year.\n\n    2. Effective dates\n    This instrument commences on the day after its date of registration.\n\n    3. Application\n    This instrument applies to entities required to give:\n\n    an annual report to the Commissioner under section 16-153 of Schedule 1 to the Taxation Administration Act 1953, and/or\n    payment summaries to payees under section 16\\-155 of Schedule 1 to the Taxation Administration Act 1953\n\nwithin the class of cases described below.\n\nClass of cases\n\nEntities that, on a voluntary basis, report amounts as prescribed in section 389-5 of Schedule 1 to the Taxation Administration Act 1953 for all or part of the period between 1July 2017 to 30 June 2018 by no later than 14 August 2018.\n\n    4. Annual reporting and payment summaries\n    For the year ended 30 June 2018, entities within this class of cases will not be required to:\n\n    Include amounts and information so reported in an annual report to the Commissioner under section 16-153 of Schedule 1 to the Taxation Administration Act 1953, or\n    give annual payment summaries under section 16\\-155 of Schedule 1 to the Taxation Administration Act 1953 for amounts so reported.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2033},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is the original instrument establishing the exemption scheme. It maintains its original limited scope as a time-specific transitional measure for the 2017-18 financial year and has not expanded beyond that purpose."},"complexity_factors":["Limited to single financial year (1 July 2017 to 30 June 2018)","Single clear condition (voluntary STP reporting by specific deadline of 14 August 2018)","Three statutory cross-references (sections 16-153, 16-155, and 389-5 of the Taxation Administration Act 1953)","Simple exemption structure without nested conditions or exceptions"],"plain_english_summary":"This rule created a one‑off paperwork exemption for employers who voluntarily used the new Single Touch Payroll (STP) system early. For the 2017–18 year, employers who reported payroll via STP by 14 August 2018 were exempted from lodging the usual annual tax report and issuing payment summaries for amounts already reported digitally. It applied to employers who opted into STP for some or all of that year and aimed to reduce double‑handling and encourage STP uptake."}},"importantCases":[],"_links":{"self":"/api/acts/payg-withholding-annual-reporting-exemptions-single-touch-payroll-optional-year","history":"/api/acts/payg-withholding-annual-reporting-exemptions-single-touch-payroll-optional-year/history","analysis":"/api/acts/payg-withholding-annual-reporting-exemptions-single-touch-payroll-optional-year/analysis","conflicts":"/api/acts/payg-withholding-annual-reporting-exemptions-single-touch-payroll-optional-year/conflicts","importantCases":"/api/acts/payg-withholding-annual-reporting-exemptions-single-touch-payroll-optional-year/important-cases","documents":"/api/acts/payg-withholding-annual-reporting-exemptions-single-touch-payroll-optional-year/documents"}}