{"id":"F2021L01037","name":"Taxation Administration – Single Touch Payroll – 2019-20 and 2020-21 Income Years Closely Held Payees Exemption 2021","slug":"taxation-administration-single-touch-payroll-2019-20-and-2020-21-income-years-closely-held-payees-ex","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":101986,"registerId":"commonwealth-F2021L01037-current","compilationNumber":null,"startDate":"2026-04-03","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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1.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 is the Taxation Administration – Single Touch Payroll – 2019‑20 and 2020‑21 Income Years Closely Held Payees Exemption 2021 instrument.","sortOrder":0},{"sectionNumber":"2. Commencement","sectionType":"part","heading":"2. Commencement","content":"## 2. Commencement\n\nThis instrument is taken to have commenced on 1 July 2019.","sortOrder":1},{"sectionNumber":"3. Application","sectionType":"part","heading":"3. Application","content":"## 3. Application\n\nThis instrument applies for the 2019-20 and 2020-21 income years to an entity which:\n\n(a) was not at any time before 1 April 2019 a substantial employer within the meaning of former subsection 389-5(6) of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953);\n\n(b) pays an amount described in the table in subsection 389-5(1) of Schedule 1 to the TAA 1953 to a closely held payee;\n\n(c) is registered for the purposes of Subdivision 16-BA of Schedule 1 to the TAA 1953; and\n\n(d) is not a large withholder as defined in section 16-95 of Schedule 1 to the TAA 1953.","sortOrder":2},{"sectionNumber":"4. Determination","sectionType":"part","heading":"4. Determination","content":"## 4. Determination\n\nAn entity to which this instrument applies is not required to report information to the Commissioner of Taxation under Division 389 of Schedule 1 to the TAA 1953 in respect of an amount paid to a closely held payee.","sortOrder":3},{"sectionNumber":"5. Definition","sectionType":"part","heading":"5. Definition","content":"## 5. Definition\n\nFor the purposes of this instrument, a closely held payee is an employee of the entity who is also an associate of the entity under section 318 of the Income Tax Assessment Act 1936.","sortOrder":4}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2792},"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument maintains a narrow, targeted scope providing temporary transitional relief for small employers regarding closely held payee reporting. It does not appear to have expanded beyond its original purpose."},"complexity_factors":["Cross-references to four specific sections across the Taxation Administration Act 1953 and Income Tax Assessment Act 1936","Requires understanding of defined terms including 'substantial employer', 'large withholder', and 'associate' (related party)","Retrospective commencement date (deemed to start 1 July 2019)","Time-limited application restricted to two specific income years (2019-20 and 2020-21)"],"plain_english_summary":"This instrument temporarily exempts certain small employers from reporting payments to closely held payees (related-party employees like family members or directors) through Single Touch Payroll for the 2019–20 and 2020–21 financial years. It targets small, STP-registered businesses that are not substantial employers or large withholders, easing compliance so family-run operations have more time to adapt payroll systems."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-single-touch-payroll-2019-20-and-2020-21-income-years-closely-held-payees-ex","history":"/api/acts/taxation-administration-single-touch-payroll-2019-20-and-2020-21-income-years-closely-held-payees-ex/history","analysis":"/api/acts/taxation-administration-single-touch-payroll-2019-20-and-2020-21-income-years-closely-held-payees-ex/analysis","conflicts":"/api/acts/taxation-administration-single-touch-payroll-2019-20-and-2020-21-income-years-closely-held-payees-ex/conflicts","importantCases":"/api/acts/taxation-administration-single-touch-payroll-2019-20-and-2020-21-income-years-closely-held-payees-ex/important-cases","documents":"/api/acts/taxation-administration-single-touch-payroll-2019-20-and-2020-21-income-years-closely-held-payees-ex/documents"}}