{"id":"F2020L00801","name":"Taxation Administration – Single Touch Payroll –2020-21 year Withholding Payer Number Exemption 2020","slug":"taxation-administration-single-touch-payroll-2020-21-year-withholding-payer-number-exemption-2020","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":145407,"registerId":"commonwealth-F2020L00801-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1.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 Withholding Payer Number 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 any entity which:\n\n(a) pays an amount referred to in column 1 of the table in subsection 389‑5(1) of Schedule 1 to the Taxation Administration Act 1953\n\n(b) does not have an Australian business number, and\n\n(c) has been assigned by the Australian Taxation Office a withholding payer number for the purposes of pay as you go withholding.","sortOrder":2},{"sectionNumber":"4. Determination","sectionType":"part","heading":"4. Determination","content":"## 4. Determination\n\nAn entity to which this instrument applies, which would otherwise have obligations under section 389‑5 of Schedule 1 to the Taxation Administration Act 1953 to report certain information in respect of payments it makes, is exempt from those reporting obligations for the 2020‑21 financial year.","sortOrder":3}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1631},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument maintains a tightly focused scope, applying only to Withholding Payer Number holders for the specific 2020-21 financial year as described in the instrument's title and application provisions. There is no evidence of scope creep beyond this limited exemption."},"complexity_factors":["Narrow application limited to three specific criteria in section 3","Temporal limitation to a single financial year (2020-21)","Only one operative provision (section 4) containing the exemption","Single external reference to the Taxation Administration Act 1953"],"plain_english_summary":"This instrument grants a one‑year exemption (2020–21) from Single Touch Payroll reporting for very small employers who withhold tax, do not have an ABN, and instead use a Withholding Payer Number (WPN). \n\nIt temporarily relieves micro‑employers—often households employing nannies, carers or gardeners—of real‑time electronic payroll reporting obligations, easing administrative and digital burden."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-single-touch-payroll-2020-21-year-withholding-payer-number-exemption-2020","history":"/api/acts/taxation-administration-single-touch-payroll-2020-21-year-withholding-payer-number-exemption-2020/history","analysis":"/api/acts/taxation-administration-single-touch-payroll-2020-21-year-withholding-payer-number-exemption-2020/analysis","conflicts":"/api/acts/taxation-administration-single-touch-payroll-2020-21-year-withholding-payer-number-exemption-2020/conflicts","importantCases":"/api/acts/taxation-administration-single-touch-payroll-2020-21-year-withholding-payer-number-exemption-2020/important-cases","documents":"/api/acts/taxation-administration-single-touch-payroll-2020-21-year-withholding-payer-number-exemption-2020/documents"}}