{"id":"F2022L00016","name":"Taxation Administration – Single Touch Payroll – 2021-22 and 2022-23 years Withholding Payer Number Exemption 2021","slug":"taxation-administration-single-touch-payroll-2021-22-and-2022-23-years-withholding-payer-number-exem","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":102237,"registerId":"commonwealth-F2022L00016-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1.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 determination is the Taxation Administration – Single Touch Payroll – 2021‑22 and 2022-23 years Withholding Payer Number Exemption 2021.","sortOrder":0},{"sectionNumber":"2. Commencement","sectionType":"part","heading":"2. Commencement","content":"## 2. Commencement\n\nThis instrument commences on 1 July 2021.","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 2021‑22 and 2022-23 financial years.","sortOrder":3},{"sectionNumber":"5. Repeal of this instrument","sectionType":"part","heading":"5. Repeal of this instrument","content":"## 5. Repeal of this instrument\n\nThis instrument is repealed at the start of 1 October 2023.","sortOrder":4},{"sectionNumber":"6. Schedule","sectionType":"part","heading":"6. Schedule","content":"## 6. Schedule\n\nEach instrument that is specified in Schedule 1 to this instrument is repealed as set out in the applicable items in that Schedule","sortOrder":5},{"sectionNumber":"Schedule 1","sectionType":"part","heading":null,"content":"# Schedule 1\n\nTaxation Administration – Single Touch Payroll – Exemption for Employers with a Withholding Payer Number (F2019L00437)","sortOrder":6},{"sectionNumber":"1. The whole of the instrument","sectionType":"part","heading":"1. The whole of the instrument","content":"## 1. The whole of the instrument\n\nRepeal the instrument\n\nTaxation Administration – Single Touch Payroll –2020‑21 year Withholding Payer Number Exemption 2020 (F2020L00801)","sortOrder":7},{"sectionNumber":"2. The whole of the instrument","sectionType":"part","heading":"2. The whole of the instrument","content":"## 2. The whole of the instrument\n\nRepeal the instrument","sortOrder":8}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2377},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument maintains the same narrow scope as previous exemptions, simply extending the temporary STP reporting exemption for Withholding Payer Number holders for two additional financial years (2021-22 and 2022-23). It repeals the 2019 and 2020 exemption instruments without expanding the categories of affected entities or altering the substantive conditions."},"complexity_factors":["Only 6 operative sections with minimal text","Simple three-part application test with no exceptions or carve-outs","Single cross-reference to the Taxation Administration Act 1953 (section 389-5)","No defined terms, schedules (beyond repeals), or conditional logic","Clear sunset clause (repeal date) and straightforward repeal of predecessor instruments"],"plain_english_summary":"**What this does:** This gives certain small employers a temporary exemption from Single Touch Payroll (STP) reporting for the 2021‑22 and 2022‑23 financial years.\n\n**Who it affects:** Businesses that:\n- Pay wages subject to tax withholding\n- Do **not** have an Australian Business Number (ABN)\n- Use a **Withholding Payer Number (WPN)** instead (issued by the ATO to very small entities without ABNs)\n\n**The practical effect:** Normally, employers must report payroll details to the Tax Office electronically through STP every time they pay staff. If you meet the criteria above, you are **exempt** from this electronic reporting requirement for payments made during the 2021‑22 and 2022‑23 years. You must still withhold tax and meet other obligations — you just don't need to report via STP for these two years.\n\n**Background:** This continues previous exemptions (repealing the 2019 and 2020 versions) and expires on 1 October 2023."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-single-touch-payroll-2021-22-and-2022-23-years-withholding-payer-number-exem","history":"/api/acts/taxation-administration-single-touch-payroll-2021-22-and-2022-23-years-withholding-payer-number-exem/history","analysis":"/api/acts/taxation-administration-single-touch-payroll-2021-22-and-2022-23-years-withholding-payer-number-exem/analysis","conflicts":"/api/acts/taxation-administration-single-touch-payroll-2021-22-and-2022-23-years-withholding-payer-number-exem/conflicts","importantCases":"/api/acts/taxation-administration-single-touch-payroll-2021-22-and-2022-23-years-withholding-payer-number-exem/important-cases","documents":"/api/acts/taxation-administration-single-touch-payroll-2021-22-and-2022-23-years-withholding-payer-number-exem/documents"}}