{"id":"F2019L00864","name":"Taxable Payments Reporting System - Reporting Exemptions for Certain Entities Determination 2019","slug":"taxable-payments-reporting-system-reporting-exemptions-for-certain-entities-determination-2019","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":99498,"registerId":"commonwealth-F2019L00864-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1. Name of instrument","sectionType":"part","heading":"1. Name of instrument","content":"## 1. Name of instrument\n\nThis instrument is the Taxable Payments Reporting System - Reporting Exemptions for Certain Entities Determination 2019.","sortOrder":0},{"sectionNumber":"2. Commencement","sectionType":"part","heading":"2. Commencement","content":"## 2. Commencement\n\nThis instrument commences on 1 July 2019.","sortOrder":1},{"sectionNumber":"3. Definitions","sectionType":"part","heading":"3. Definitions","content":"## 3. Definitions\n\nAll references to legislation are to Schedule 1 to the Taxation Administration Act 1953 (TAA) unless otherwise specified.\n\nABN has the meaning given by the A New Tax System (Australian Business Number) Act 1999.\n\nconsideration has the meaning given by the GST Act.\n\nGST Act means the A New Tax System (Goods and Services Tax) Act 1999.\n\nrelevant GST turnover, as at the end of a reporting period means:\n\n(a) if the entity has been making supplies for at least 12 months – the entity’s current GST turnover (within the meaning of the GST Act) as at the end of the reporting period; or\n\n(b) otherwise – the entity’s projected GST turnover (within the meaning of the GST Act) as at the end of the reporting period.\n\nreporting period means a period described in paragraph 396-55(a) of Schedule 1 to the TAA that commences on or after 1 July 2019.\n\nsupply has the meaning given by the GST Act.","sortOrder":2},{"sectionNumber":"4. Repeal of determinations taken to hav","sectionType":"part","heading":"4. Repeal of determinations taken to have been made by the Commissioner of Taxation","content":"## 4. Repeal of determinations taken to have been made by the Commissioner of Taxation\n\n1) Under subitem 3(5) of Part 2 of Schedule 2 to the Treasury Laws Amendment (Black Economy Taskforce Measures No. 1) Act 2018, the determination made under subitem 3(1) in Part 2 of Schedule 2 to that Act is repealed.\n\n2) Under subitem 3(5) of Schedule 2 to the Treasury Laws Amendment (Black Economy Taskforce Measures No. 2) Act 2018, the determination made under paragraph 3(1)(a) in Schedule 2 to that Act is repealed.","sortOrder":3},{"sectionNumber":"5. Determination","sectionType":"part","heading":"5. Determination","content":"Legislative Instrument\n\nTaxable Payments Reporting System – Reporting Exemptions for Certain Entities Determination 2019\n\nI, Deborah Anne Jenkins, Deputy Commissioner of Taxation, propose to make the following determination under subsection 396-70(4) of Schedule 1 to the Taxation Administration Act 1953.\n\nDeborah Anne Jenkins\n\nDeputy Commissioner, Small Business\n\n3 June 2019\n\n## 1. Name of instrument\n\nThis instrument is the Taxable Payments Reporting System - Reporting Exemptions for Certain Entities Determination 2019.\n\n## 2. Commencement\n\nThis instrument commences on 1 July 2019.\n\n## 3. Definitions\n\nAll references to legislation are to Schedule 1 to the Taxation Administration Act 1953 (TAA) unless otherwise specified.\n\nABN has the meaning given by the A New Tax System (Australian Business Number) Act 1999.\n\nconsideration has the meaning given by the GST Act.\n\nGST Act means the A New Tax System (Goods and Services Tax) Act 1999.\n\nrelevant GST turnover, as at the end of a reporting period means:\n\n(a) if the entity has been making supplies for at least 12 months – the entity’s current GST turnover (within the meaning of the GST Act) as at the end of the reporting period; or\n\n(b) otherwise – the entity’s projected GST turnover (within the meaning of the GST Act) as at the end of the reporting period.\n\nreporting period means a period described in paragraph 396-55(a) of Schedule 1 to the TAA that commences on or after 1 July 2019.\n\nsupply has the meaning given by the GST Act.\n\n## 4. Repeal of determinations taken to have been made by the Commissioner of Taxation\n\n1) Under subitem 3(5) of Part 2 of Schedule 2 to the Treasury Laws Amendment (Black Economy Taskforce Measures No. 1) Act 2018, the determination made under subitem 3(1) in Part 2 of Schedule 2 to that Act is repealed.\n\n2) Under subitem 3(5) of Schedule 2 to the Treasury Laws Amendment (Black Economy Taskforce Measures No. 2) Act 2018, the determination made under paragraph 3(1)(a) in Schedule 2 to that Act is repealed.\n\n## 5. Determination\n\n### Exemption for entities with an ABN that supply a cleaning service\n\n1) Where section 396-55 requires an entity to prepare and give a report for a transaction that is described in item 11 of the table in that section and that happens during a reporting period, the entity is not so required if:\n\n(a) the total value of the consideration that:\n\n(i) is received by the entity during the reporting period; and\n\n(ii) relates to the supply by the entity, including by a contractor or subcontractor on behalf of the entity, of a cleaning service;\n\nis less than 10% of the entity’s relevant GST turnover as at the end of the reporting period; and\n\n(b) the transaction is not described in another item of the table in section 396-55; and\n\n(c) the entity has not, before the time by which section 396‑55 requires the report to be given, or within such further time allowed by the Commissioner, chosen to be required to prepare and give a report for the transaction.\n\n2) For paragraph 1(c), an entity giving a report for the transaction is sufficient evidence of the making of the choice.\n\n### Exemption for entities with an ABN that supply a courier or road freight service\n\n3) Where section 396-55 requires an entity to prepare and give a report for a transaction that is described in item 12 of the table in that section and that happens during a reporting period, the entity is not so required if:\n\n(a) the total value of the consideration that:\n\n(i) is received by the entity during the reporting period; and\n\n(ii) relates to the supply by the entity, including by a contractor or subcontractor on behalf of the entity, of a courier service or a road freight service;\n\nis less than 10% of the entity’s relevant GST turnover as at the end of the reporting period; and\n\n(b) the transaction is not described in another item of the table in section 396-55; and\n\n(c) the entity has not, before the time by which section 396‑55 requires the report to be given, or within such further time allowed by the Commissioner, chosen to be required to prepare and give a report for the transaction.\n\n4) For paragraph 3(c), giving a report for the transaction is sufficient evidence of the making of the choice.\n\n### Exemption for entities with an ABN that supply a security, investigation or surveillance service\n\n5) Where section 396-55 requires an entity to prepare and give a report for a transaction that is described in item 13 of the table in that section and that happens during a reporting period, the entity is not so required if:\n\n(a) the total value of the consideration that:\n\n(i) is received by the entity during that reporting period; and\n\n(ii) relates to the supply by the entity, including by a contractor or subcontractor on behalf of the entity, of a security, investigation or surveillance service;\n\nis less than 10% of the entity’s relevant GST turnover as at the end of the reporting period; and\n\n(b) the transaction is not described in another item of the table in section 396-55; and\n\n(c) the entity has not, before the time by which section 396‑55 requires the report to be given, or within such further time allowed by the Commissioner, chosen to be required to prepare and give a report for the transaction.\n\n6) For paragraph 5(c), giving a report for the transaction is sufficient evidence of the making of the choice.\n\n### Exemption for entities with an ABN that supply an information technology service\n\n7) Where section 396-55 requires an entity to prepare and give a report for a transaction that is described in item 14 of the table in that section and that happens during a reporting period, the entity is not so required if:\n\n(a) the total value of the consideration that:\n\n(i) is received by the entity during that reporting period; and\n\n(ii) relates to the supply by the entity, including by a contractor or subcontractor on behalf of the entity, of an information technology service;\n\nis less than 10% of the entity’s relevant GST turnover as at the end of that reporting period; and\n\n(b) the transaction is not described in another item of the table in section 396-55; and\n\n(c) the entity has not, before the time by which section 396‑55 requires the report to be given, or within such further time allowed by the Commissioner, chosen to be required to prepare and give a report for the transaction\n\n8) For paragraph 7(c), giving a report for the transaction is sufficient evidence of the making of the choice.","sortOrder":4},{"sectionNumber":"Exemption for entities with an ABN that ","sectionType":"division","heading":"Exemption for entities with an ABN that supply a cleaning service","content":"### Exemption for entities with an ABN that supply a cleaning service\n\n1) Where section 396-55 requires an entity to prepare and give a report for a transaction that is described in item 11 of the table in that section and that happens during a reporting period, the entity is not so required if:\n\n(a) the total value of the consideration that:\n\n(i) is received by the entity during the reporting period; and\n\n(ii) relates to the supply by the entity, including by a contractor or subcontractor on behalf of the entity, of a cleaning service;\n\nis less than 10% of the entity’s relevant GST turnover as at the end of the reporting period; and\n\n(b) the transaction is not described in another item of the table in section 396-55; and\n\n(c) the entity has not, before the time by which section 396‑55 requires the report to be given, or within such further time allowed by the Commissioner, chosen to be required to prepare and give a report for the transaction.\n\n2) For paragraph 1(c), an entity giving a report for the transaction is sufficient evidence of the making of the choice.","sortOrder":5}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"The instrument remains tightly scoped to its original purpose of providing administrative relief from TPRS reporting obligations. It does not expand beyond the four specified service industries (cleaning, courier/road freight, security/investigation/surveillance, and IT services) established by the parent legislation. The 10% de minimis threshold and voluntary election mechanism are consistent with the original policy intent of reducing compliance burden for incidental service providers."},"complexity_factors":["6 defined terms requiring external legislative cross-references (ABN, consideration, GST Act, relevant GST turnover, reporting period, supply)","Nested conditional logic requiring simultaneous satisfaction of three cumulative tests (10% turnover threshold, no other TPRS category overlap, no prior voluntary election)","Reference to external statutory provisions (section 396-55 of Schedule 1 to TAA) without reproducing the operative table items","Self-executing evidentiary provision deeming voluntary compliance as waiver of exemption","Duplicated content in the instrument (sections 5 and onward appear to repeat earlier provisions, suggesting formatting errors in the source document)","Temporal calculations requiring assessment of 12-month trading history for turnover methodology"],"plain_english_summary":"This law creates an exemption from the Taxable Payments Reporting System for ABN‑holding businesses whose receipts from cleaning; courier/road freight; security, investigation or surveillance; or IT services are under 10% of their total turnover and who have not opted in by voluntarily reporting. It relieves small or incidental providers from TPRS paperwork, but voluntary reporting counts as choosing to remain in the system."},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"This determination replaces earlier Commissioner determinations (see para 4) and narrows reporting obligations by creating a 10% de minimis exemption for four service categories (paras 1, 3, 5, 7). Mechanically, more entities that have relatively small amounts of these specified service payments (measured against relevant GST turnover) are removed from the obligation to prepare/give reports, while preserving an opt‑in by reporting and Commissioner discretion on timing."},"complexity_factors":["Multiple service categories covered (items 11–14 in the s396‑55 table) create parallel, similar exemption tests across different transactions (see Determination paras 1, 3, 5, 7).","Quantitative de minimis test (10% threshold) requires calculation of 'total value of the consideration' for specified supplies and comparison with 'relevant GST turnover' (definitions in para 3).","Definition of 'relevant GST turnover' varies depending on whether the entity has made supplies for 12 months or more (para 3), requiring projected turnover for newer entities.","Consideration includes supplies made by contractors or subcontractors on behalf of the entity (paras 1(a)(ii), 3(a)(ii), 5(a)(ii), 7(a)(ii)), complicating aggregation and record‑keeping.","Opt‑in mechanism: an entity can elect to report by simply giving a report (paras 1(c)–2, 3(c)–4, 5(c)–6, 7(c)–8), which shifts compliance incentives and requires clear internal choices.","Cross‑references to section 396‑55 of Schedule 1 to the TAA and to the GST Act mean administrators must reconcile multiple statutory definitions and reporting rules.","Commissioner discretion to allow 'further time' for reporting deadlines (repeated in each exemption paragraph) introduces administrative flexibility but also uncertainty on timing (paras 1(c), 3(c), 5(c), 7(c)).","The instrument expressly repeals prior determinations made under related Acts (para 4), so implementers must track transitional or superseded rules."],"plain_english_summary":"This determination (commencing 1 July 2019) relieves entities with an ABN from preparing taxable‑payments reports for certain service transactions (cleaning; courier/road freight; security/investigation/surveillance; information technology) where payments for those services are under 10% of the entity’s relevant GST turnover for the reporting period and the transactions are not otherwise reportable. Entities may opt in by lodging a report (which counts as the choice) and the Commissioner can allow extra time; the instrument also repeals earlier related determinations."}},"importantCases":[],"_links":{"self":"/api/acts/taxable-payments-reporting-system-reporting-exemptions-for-certain-entities-determination-2019","history":"/api/acts/taxable-payments-reporting-system-reporting-exemptions-for-certain-entities-determination-2019/history","analysis":"/api/acts/taxable-payments-reporting-system-reporting-exemptions-for-certain-entities-determination-2019/analysis","conflicts":"/api/acts/taxable-payments-reporting-system-reporting-exemptions-for-certain-entities-determination-2019/conflicts","importantCases":"/api/acts/taxable-payments-reporting-system-reporting-exemptions-for-certain-entities-determination-2019/important-cases","documents":"/api/acts/taxable-payments-reporting-system-reporting-exemptions-for-certain-entities-determination-2019/documents"}}