{"id":"F2021L00094","name":"Taxation Administration – Single Touch Payroll – Amounts to be Notified Determination 2021","slug":"taxation-administration-single-touch-payroll-amounts-to-be-notified-determination-2021","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":101230,"registerId":"commonwealth-F2021L00094-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Name of instrument","content":"#### 1 Name of instrument\n\n  This determination is the Taxation Administration – Single Touch Payroll – Amounts to be Notified Determination 2021 legislative instrument.","sortOrder":0},{"sectionNumber":"3","sectionType":"section","heading":"Application","content":"#### 3 Application\n\n  This instrument applies to the reporting required under section 389-5 of Schedule 1 to the Taxation Administration Act 1953.","sortOrder":1},{"sectionNumber":"4","sectionType":"section","heading":"Determination","content":"#### 4 Determination\n\n  The following kinds of amounts are determined for the purposes of paragraph 389-5(2)(b) of Schedule 1 to the Taxation Administration Act 1953:\n    (a) an amount that is not a SGAA sacrificed ordinary time earnings amount but which, as the result of an effective salary sacrifice arrangement, reduces the ordinary time earnings of an employee\n    (b) an amount that is not a SGAA sacrificed salary or wages amount but which, as the result of an effective salary sacrifice arrangement, reduces the salary and wages payable to an employee\n    (c) a superannuation liability amount\n    (d) a tax offset amount\n    (e) a foreign tax paid amount\n    (f) an exempt foreign income amount\n    (g) a foreign employment income amount\n    (h) a lump sum D amount\n    (i) a payment made under the Community Development Employment Project scheme\n    (j) a voluntary agreement to withhold amount\n    (k) a labour hire arrangement amount\n    (l) an amount paid to an Australian Apprentice by the Commonwealth Department responsible for administering programs that have the purpose of encouraging training and developing skills within the Australian apprenticeships system.","sortOrder":2},{"sectionNumber":"5","sectionType":"section","heading":"Definitions","content":"#### 5 Definitions\n\n  In this determination:\n    (a) ‘salary and wages’ has the same meaning as in the Superannuation Guarantee (Administration) Act 1992\n    (b) ‘SGAA sacrificed ordinary time earnings amount’ has the same meaning as the term ‘sacrificed ordinary time earnings amount’ defined in the Superannuation Guarantee (Administration) Act 1992\n    (c) ‘SGAA sacrificed salary or wages amount’ has the same meaning as the term ‘sacrificed salary or wages amount’ defined in the Superannuation Guarantee (Administration) Act 1992\n    (d) ‘employee’ has the same meaning as in the Superannuation Guarantee (Administration) Act 1992, but disregard subsection 12(3) of that Act\n    (e) ‘superannuation liability amount’ means the total of amounts which the entity will be liable to pay under the Superannuation Guarantee (Administration) Act 1992) in respect of payments made to an employee since the preceding 1 July\n    (f) ‘tax offset amount’ means the amount claimed by a payee in a Tax file number declaration or Withholding declaration to reduce withholding due to an offset entitlement\n    (g) ‘foreign tax paid amount’ – an amount of tax paid to a foreign government or revenue authority in respect of payments made to payees who are Australian residents for tax purposes but who are working in that foreign country\n    (h) ‘exempt foreign income amount’ – an amount that constitutes foreign earnings of the payee that is exempt from tax under section 23AG of the Income Tax Assessment Act 1936\n    (i) ‘foreign employment income amount’ is an amount that is assessable income paid to payees, who are Australian tax residents, that is subject to tax in another country, for work performed in that country, if the qualification period is met\n    (j) ‘lump sum D amount’ means the amount of a genuine redundancy payment or an early retirement payment (as defined in the Income Tax Assessment Act 1997) that does not exceed the amount worked out under section 83-170 of that Act\n    (k) ‘Voluntary agreement to withhold amount’ is an amount withheld under Section 12-55 of Schedule 1 to Taxation Administration Act 1953\n    (l) ‘Labour hire arrangement amount’ is an amount withheld under section 12-60 of Schedule 1 to the Taxation Administration Act 1953\n    (m) ‘Community Development Employment Project scheme’ is a subsidised wage program for activities to prevent and address family violence and substance misuse problems in Indigenous communities\n    (n) ‘Australian Apprentice’ means a person who is employed as an apprentice or trainee under a training contract approved by the government body responsible for the operation of the vocational education and training system within a State or Territory.","sortOrder":3}],"analysis":{"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":false,"description":"This determination does not expand the statutory reach of paragraph 389-5; it specifies which kinds of amounts must be reported under that provision and relies on existing definitions in related Acts. It clarifies reporting categories rather than creating new taxes, persons or liabilities (see Application (3) and Determination (4))."},"complexity_factors":["Extensive cross-references to other Acts (Superannuation Guarantee (Administration) Act 1992; Income Tax Assessment Acts; Schedule 1 to the Taxation Administration Act 1953) create interpretive dependencies (see sections 5(a)–(d), 5(e), 5(g)–(j), 5(k)–(l)).","Multiple narrowly defined reportable categories (Determination, section 4(a)–(l)) require payroll systems to map varied payment types to STP fields.","Distinction between amounts that reduce earnings but are not 'SGAA sacrificed' (4(a)–(b)) introduces technical classification work for salary‑sacrifice arrangements.","Foreign income and foreign tax reporting (5(g)–(i)) implicate residency rules and qualification periods, adding tax‑residency complexity.","Superannuation liability reporting is period‑based ('since the preceding 1 July') (5(e)), requiring aggregation logic across pay periods.","Inclusion of statutory withholding categories (voluntary withholding, labour hire) ties STP reporting to Schedule 1 withholding rules (4(j)–(k); 5(k)–(l)).","Definition nuance: 'employee' adopts SGAA meaning but expressly disregards SGAA subsection 12(3) (5(d)), affecting who is reportable.","Operational compliance burden on employers and payroll providers to update systems, collect additional data items and validate feeds.","Some terms (for example 'effective salary sacrifice arrangement', 'qualification period') may require further guidance to ensure consistent application."],"plain_english_summary":"This instrument specifies the exact kinds of payments and adjustments employers must include in Single Touch Payroll (STP) reports under paragraph 389-5(2)(b) of Schedule 1 to the Taxation Administration Act 1953. It affects employers, payroll software providers and payees by requiring capture and reporting of categories such as salary‑sacrifice reductions, superannuation liabilities, foreign and exempt income, lump sum D, labour‑hire amounts and certain government payments, increasing the detail employers must submit in STP feeds."},"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"},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This instrument remains tightly focused on its original purpose: specifying exactly which payment types must be reported through Single Touch Payroll. The 12 categories listed are all directly related to payroll reporting requirements and do not expand into unrelated policy areas."},"complexity_factors":["14 defined terms in the definitions section, many of which incorporate definitions from other Acts by reference (Superannuation Guarantee (Administration) Act 1992, Income Tax Assessment Acts 1936 and 1997, Taxation Administration Act 1953)","Cross-referencing to multiple external statutes requires readers to consult at least 4 different pieces of legislation to fully understand the scope","Nested conditional logic in paragraph (a) and (b) — 'amounts that are NOT X but which, as a result of Y, reduce Z'","Technical tax terminology throughout (e.g., 'assessable income', 'qualification period', 'tax offset entitlement') without plain English equivalents","Specific scheme references (Community Development Employment Project, Australian Apprenticeships system) that assume knowledge of government programs"],"plain_english_summary":"This law requires employers who use Single Touch Payroll to report 12 additional payment types to the ATO — for example salary‑sacrifice amounts, employer superannuation liabilities, tax offsets, foreign income/tax, certain lump‑sum payments, specific scheme and withholding payments. It affects all employers already required to use STP and gives the ATO more complete, real‑time payroll data to prefill tax returns, check super compliance, and verify entitlement to benefits."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-single-touch-payroll-amounts-to-be-notified-determination-2021","history":"/api/acts/taxation-administration-single-touch-payroll-amounts-to-be-notified-determination-2021/history","analysis":"/api/acts/taxation-administration-single-touch-payroll-amounts-to-be-notified-determination-2021/analysis","conflicts":"/api/acts/taxation-administration-single-touch-payroll-amounts-to-be-notified-determination-2021/conflicts","importantCases":"/api/acts/taxation-administration-single-touch-payroll-amounts-to-be-notified-determination-2021/important-cases","documents":"/api/acts/taxation-administration-single-touch-payroll-amounts-to-be-notified-determination-2021/documents"}}