{"id":"F2022L00374","name":"Taxation Administration – Payment Summary Deferral: Employment Termination and Departing Australia Superannuation Payments Deferral 2022","slug":"taxation-administration-payment-summary-deferral-employment-termination-and-departing-australia-supe","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":102332,"registerId":"commonwealth-F2022L00374-current","compilationNumber":null,"startDate":"2026-04-03","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 Determination is the Taxation Administration – Payment Summary Deferral: Employment Termination and Departing Australia Superannuation Payments Deferral 2022.","sortOrder":0},{"sectionNumber":"2. Commencement","sectionType":"part","heading":"2. Commencement","content":"## 2. Commencement\n\nThis Instrument commences on 1 April 2022.","sortOrder":1},{"sectionNumber":"3. Application","sectionType":"part","heading":"3. Application","content":"## 3. Application\n\nThis Instrument applies to entities that have obligations to provide copies of payment summaries in respect of:\n\n    (a) employment termination payments under paragraph 16-165(1)(b) of Schedule 1 to the TAA, and\n    (b) departing Australia superannuation payments made under paragraph 16-166(b) of Schedule 1 to the TAA.","sortOrder":2},{"sectionNumber":"4. Determination","sectionType":"part","heading":"4. Determination","content":"## 4. Determination\n\nThe due date to give a copy of a payment summary to the Commissioner under paragraph 16-165(1)(b) and paragraph 16-166(b) of Schedule 1 to the TAA is varied to 14 August following the financial year in which the payment was made.","sortOrder":3},{"sectionNumber":"5. Definitions","sectionType":"part","heading":"5. Definitions","content":"## 5. Definitions\n\nEmployment termination payment has the meaning given by section 82-130 of the Income Tax Assessment Act 1997.\n\nDeparting Australia superannuation payment has the meaning given by section 301-170 of the Income Tax Assessment Act 1997.\n\nAll other terms take their meaning from the TAA (see subsection 3AA(2) of this Act).","sortOrder":4},{"sectionNumber":"6. Repeals","sectionType":"part","heading":"6. Repeals","content":"## 6. Repeals\n\nEach instrument that is specified in Schedule 1 to this instrument is repealed as set out in the applicable items in that Schedule 1.","sortOrder":5},{"sectionNumber":"Schedule 1","sectionType":"part","heading":null,"content":"Legislative Instrument\n\nTaxation Administration – Payment Summary Deferral: Employment Termination and Departing Australia Superannuation Payments Deferral 2022\n\nI, Ben Kelly, Deputy Commissioner of Taxation, make this determination under section 388-55 of Schedule 1 to the Taxation Administration Act 1953 (TAA).\n\nBen Kelly\n\nDeputy Commissioner of Taxation\n\nPolicy, Analysis and Legislation\n\nLaw Design and Practice\n\n9 March 2022\n\n## 1. Name of instrument\n\nThis Determination is the Taxation Administration – Payment Summary Deferral: Employment Termination and Departing Australia Superannuation Payments Deferral 2022.\n\n## 2. Commencement\n\nThis Instrument commences on 1 April 2022.\n\n## 3. Application\n\nThis Instrument applies to entities that have obligations to provide copies of payment summaries in respect of:\n\n    (a) employment termination payments under paragraph 16-165(1)(b) of Schedule 1 to the TAA, and\n    (b) departing Australia superannuation payments made under paragraph 16-166(b) of Schedule 1 to the TAA.\n\n## 4. Determination\n\nThe due date to give a copy of a payment summary to the Commissioner under paragraph 16-165(1)(b) and paragraph 16-166(b) of Schedule 1 to the TAA is varied to 14 August following the financial year in which the payment was made.\n\n## 5. Definitions\n\nEmployment termination payment has the meaning given by section 82-130 of the Income Tax Assessment Act 1997.\n\nDeparting Australia superannuation payment has the meaning given by section 301-170 of the Income Tax Assessment Act 1997.\n\nAll other terms take their meaning from the TAA (see subsection 3AA(2) of this Act).\n\n## 6. Repeals\n\nEach instrument that is specified in Schedule 1 to this instrument is repealed as set out in the applicable items in that Schedule 1.\n\n# Schedule 1\n\n## Taxation Administration Act 1953 – Pay As You Go (PAYG) Withholding – Payment summary deferral – Employment termination and departing Australia superannuation payments (F2012L00584), registered on 2 March 2012.\n\n1. The whole of the instrument.","sortOrder":6},{"sectionNumber":"Taxation Administration Act 1953 — Pay A","sectionType":"part","heading":"Taxation Administration Act 1953 — Pay As You Go (PAYG) Withholding — Payment summary deferral — Employment termination and departing Australia superannuation payments (F2012L00584), registered on 2 March 2012.","content":"## Taxation Administration Act 1953 – Pay As You Go (PAYG) Withholding – Payment summary deferral – Employment termination and departing Australia superannuation payments (F2012L00584), registered on 2 March 2012.\n\n1. The whole of the instrument.","sortOrder":7}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Determination preserves the existing, narrow scope of a payment‑summary filing deferral for the same two payment types and replaces the 2012 instrument that previously provided the deferral (clauses 3–4; Schedule 1). It does not expand the categories of payments covered; it only sets a new statutory due date and repeals the earlier instrument."},"complexity_factors":["Narrow, single‑purpose amendment that only changes a filing due date (clause 4).","Cross‑references to Schedule 1 of the Taxation Administration Act for the operative paragraphs (clause 3).","Definitions imported from the Income Tax Assessment Act 1997 for the two payment types (clause 5), creating dependence on external statutory definitions.","Repeal of an earlier instrument via Schedule 1, requiring attention to legacy instrument F2012L00584 (clause 6 and Schedule 1).","Delegated instrument made under section 388‑55 of Schedule 1 to the TAA (signature block), so administrative discretion governs renewal/variation.","Practical compliance impact: payers must adjust reporting timetables and systems to the new 14 August date (clause 4)."],"plain_english_summary":"This Determination delays the deadline for giving payment summaries for employment termination payments and departing‑Australia superannuation payments to 14 August following the financial year. It applies to entities required to supply those payment summaries and commences 1 April 2022. Mechanically, it varies the due date in Schedule 1 to the Taxation Administration Act and repeals an earlier 2012 deferral instrument. Who pays: the entities obliged to provide the summaries. Who decides: the Deputy Commissioner of Taxation."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument maintains the same narrow scope as its 2012 predecessor. It continues to address only the specific administrative matter of deferring reporting deadlines for two discrete categories of payments. The 2022 version appears to be a straightforward re-enactment or remaking of the 2012 instrument to ensure continuity, without expansion into new areas."},"complexity_factors":["Very short instrument (6 operative sections plus Schedule 1)","Only 2 defined terms, both referencing external legislation rather than creating new definitions","Single operative provision (section 4) with straightforward date variation","Minimal cross-referencing — only references to specific paragraphs of Schedule 1 to the TAA and two sections of the Income Tax Assessment Act 1997","No conditional logic, exceptions, or nested provisions","Simple repeal mechanism in Schedule 1 affecting one previous instrument"],"plain_english_summary":"This instrument delays the lodgment deadline for payment summaries for employment termination payments and departing‑Australia superannuation payments to 14 August following the end of the financial year. It affects employers, superannuation funds and the recipients of those payments by shifting when the ATO receives their payment information. The change creates a uniform reporting date, reduces administrative burden, and replaces the earlier 2012 instrument for the 2022 financial year onward."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-payment-summary-deferral-employment-termination-and-departing-australia-supe","history":"/api/acts/taxation-administration-payment-summary-deferral-employment-termination-and-departing-australia-supe/history","analysis":"/api/acts/taxation-administration-payment-summary-deferral-employment-termination-and-departing-australia-supe/analysis","conflicts":"/api/acts/taxation-administration-payment-summary-deferral-employment-termination-and-departing-australia-supe/conflicts","importantCases":"/api/acts/taxation-administration-payment-summary-deferral-employment-termination-and-departing-australia-supe/important-cases","documents":"/api/acts/taxation-administration-payment-summary-deferral-employment-termination-and-departing-australia-supe/documents"}}