{"id":"F2020L00800","name":"Taxation Administration – Single Touch Payroll – 2020-21 year Portable Long Service Leave and Portable Redundancy Scheme Providers Exemption 2020","slug":"taxation-administration-single-touch-payroll-2020-21-year-portable-long-service-leave-and-portable-r","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":145404,"registerId":"commonwealth-F2020L00800-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1.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 – 2020‑21 year Portable Long Service Leave and Portable Redundancy Scheme Providers Exemption 2020 instrument.","sortOrder":0},{"sectionNumber":"2. Commencement","sectionType":"part","heading":"2. Commencement","content":"## 2. Commencement\n\nThis instrument commences on 1 July 2020.","sortOrder":1},{"sectionNumber":"3. Application","sectionType":"part","heading":"3. Application","content":"## 3. Application\n\nThis instrument applies to entities that administer a Portable Long Service Leave scheme or Portable Redundancy scheme and make payments to members of the scheme.","sortOrder":2},{"sectionNumber":"4. Determination","sectionType":"part","heading":"4. Determination","content":"## 4. Determination\n\nAn entity that is an administrator of a Portable Long Service Leave scheme or Portable Redundancy scheme, and would otherwise have obligations under section 389‑5 of Schedule 1 to the Taxation Administration Act 1953 to report in respect of payments made to members of the scheme is exempt from those reporting obligations for the 2020‑21 financial year.","sortOrder":3},{"sectionNumber":"5. Definitions","sectionType":"part","heading":"5. Definitions","content":"## 5. Definitions\n\nIn this determination, the terms ‘Portable Long Service Leave scheme’ and ‘Portable Redundancy scheme’ refer to those schemes in which an employee’s entitlements to receive payment in respect of long service leave and redundancy (respectively) are accrued over a period of time without reference to a specific employer – although generally each employer will have made contributions into the scheme.","sortOrder":4}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1484},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument remains tightly focused on its original purpose: providing a temporary, one-year exemption from Single Touch Payroll reporting obligations for portable scheme administrators. It has not expanded beyond this specific relief measure."},"complexity_factors":["Only 5 short sections total","Minimal defined terms (only 2 specific scheme definitions in section 5)","Simple unconditional exemption with no exceptions, conditions, or procedural requirements","Single cross-reference to the Taxation Administration Act 1953 (section 389-5)"],"plain_english_summary":"This instrument grants a one-year exemption (2020–21) from Single Touch Payroll reporting for administrators of Portable Long Service Leave and Portable Redundancy schemes. \n\nIt temporarily relieves those administrators—who pay entitlements from pooled, multi‑employer contributions rather than a single employer payroll—from STP obligations, giving them time to adapt systems to their non‑standard payment arrangements."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-single-touch-payroll-2020-21-year-portable-long-service-leave-and-portable-r","history":"/api/acts/taxation-administration-single-touch-payroll-2020-21-year-portable-long-service-leave-and-portable-r/history","analysis":"/api/acts/taxation-administration-single-touch-payroll-2020-21-year-portable-long-service-leave-and-portable-r/analysis","conflicts":"/api/acts/taxation-administration-single-touch-payroll-2020-21-year-portable-long-service-leave-and-portable-r/conflicts","importantCases":"/api/acts/taxation-administration-single-touch-payroll-2020-21-year-portable-long-service-leave-and-portable-r/important-cases","documents":"/api/acts/taxation-administration-single-touch-payroll-2020-21-year-portable-long-service-leave-and-portable-r/documents"}}