{"id":"F2018L00711","name":"Single Touch Payroll – Exemption for Employers Having a Seasonal Workforce","slug":"single-touch-payroll-exemption-for-employers-having-a-seasonal-workforce","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":100091,"registerId":"commonwealth-F2018L00711-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Single Touch Payroll – Exemption for Employers Having a Seasonal Workforce","content":"Legislative Instrument\n\nTaxation Administration – Single Touch Payroll – Exemption for Employers Having a Seasonal Workforce\n\nI, Deborah Anne Jenkins, Deputy Commissioner of Taxation, make this determination under subsection 389-10(1) of Schedule 1 to the Taxation Administration Act 1953.\n\nDeputy Commissioner of Taxation\n\nDated: 14 May 2018\n\n1.  Name of instrument\n\nThis is the Single Touch Payroll – Exemption for Employers Having a Seasonal Workforce instrument.\n\n2. Effective dates\n\nThis instrument commences on the day following its registration.\n\n3. Application\n\nThis instrument applies to an entity that is a substantial employer within the meaning of subsection 389-5(6) of Schedule 1 to the Taxation Administration Act 1953.\n\n4. Determination\n\nAn entity that would otherwise have obligations under section 389-5 of Schedule 1 to the Taxation Administration Act 1953 is exempt from those obligations if the following circumstances applied on the most recent 1 April:\n\na) for at least 10 out of the immediately preceding 12 months before that day, the employer had fewer than 20 employees at any one time; and\n\n    b) for at least 10 out of the immediately following 12 months after that day, the employer reasonably expects to have fewer than 20 employees at any one time; and\n    c) the employer is not a member of a wholly-owned group for the purposes of subsection 389-5(6) of Schedule 1 to the Taxation Administration Act 1953.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2034},"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument remains tightly scoped to its original purpose of relieving seasonal employers from STP obligations. It operates strictly within the exemption power granted by subsection 389-10(1) and has not expanded to cover other classes of employers."},"complexity_factors":["Cross-references to defined terms in the Taxation Administration Act 1953 ('substantial employer', 'wholly-owned group')","Bifurcated temporal calculations requiring assessment of 10-out-of-12 month periods both retrospectively and prospectively","Fixed date trigger (1 April) for assessing eligibility"],"plain_english_summary":"This instrument creates an exemption from Single Touch Payroll (STP) for genuinely seasonal employers who briefly exceed the 20‑employee threshold.  \n\nTo qualify (measured at the most recent 1 April) employers must satisfy look‑back and look‑forward tests showing they have and expect fewer than 20 employees for most months, and not be part of a wholly‑owned group. It prevents short seasonal spikes (e.g., harvest hires) triggering full STP compliance and costly red tape."}},"importantCases":[],"_links":{"self":"/api/acts/single-touch-payroll-exemption-for-employers-having-a-seasonal-workforce","history":"/api/acts/single-touch-payroll-exemption-for-employers-having-a-seasonal-workforce/history","analysis":"/api/acts/single-touch-payroll-exemption-for-employers-having-a-seasonal-workforce/analysis","conflicts":"/api/acts/single-touch-payroll-exemption-for-employers-having-a-seasonal-workforce/conflicts","importantCases":"/api/acts/single-touch-payroll-exemption-for-employers-having-a-seasonal-workforce/important-cases","documents":"/api/acts/single-touch-payroll-exemption-for-employers-having-a-seasonal-workforce/documents"}}