{"id":"F2019L00121","name":"Taxation Administration - Single Touch Payroll – Exemption for Employers from Reporting Contribution Amounts Paid to a Superannuation Fund","slug":"taxation-administration-single-touch-payroll-exemption-for-employers-from-reporting-contribution-amo","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":98741,"registerId":"commonwealth-F2019L00121-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation Administration - Single Touch Payroll – Exemption for Employers from Reporting Contribution Amounts Paid to a Superannuation Fund","content":"Legislative Instrument\n\nTaxation Administration – Single Touch Payroll – Exemption for Employers from Reporting Contribution Amounts Paid to a Superannuation Fund\n\nI, Deborah Anne Jenkins, Deputy Commissioner of Taxation, make this determination under subsection 389-10(2) of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953).\n\nDeputy Commissioner of Taxation\n\nDated: 20/12/2018\n\n1.  Name of instrument\n\nThis is the Taxation Administration - Single Touch Payroll – Exemption for Employers from Reporting Contribution Amounts Paid to a Superannuation Fund instrument.\n\n2. Effective dates\n\nThis instrument commences on 1 July 2018.\n\n3. Application\n\nThis instrument applies to:\n\n    (a) the reporting required under section 389-5 of Schedule 1 to the TAA 1953, and\n    (b) voluntary reporting under section 389-15 of Schedule 1 to the TAA 1953.\n\n4. Determination\n\nAn entity that would otherwise have obligations to report amounts described at Item 3 in the table within subsection 389-5 (1) of Schedule 1 to the TAA 1953 is exempt from those obligations.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2104},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument maintains its original narrow purpose of exempting employers from reporting specific superannuation contribution amounts through Single Touch Payroll. It does not expand beyond this stated exemption function."},"complexity_factors":["Multiple cross-references to the Taxation Administration Act 1953 (sections 389-5, 389-10, and 389-15)","Technical reference to 'Item 3 in the table within subsection 389-5(1)' rather than describing the exempted amounts in plain terms","Delegated legislative structure requiring knowledge of the parent Act"],"plain_english_summary":"This determination creates an exemption that reduces STP reporting for employers by removing the requirement to report Item 3 — reportable employer superannuation contributions (e.g., employer-paid extra/salary‑sacrifice super) — through Single Touch Payroll. \n\nIt applies to both mandatory and voluntary STP reports and does not change employers’ obligations to actually pay superannuation (including the super guarantee)."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-single-touch-payroll-exemption-for-employers-from-reporting-contribution-amo","history":"/api/acts/taxation-administration-single-touch-payroll-exemption-for-employers-from-reporting-contribution-amo/history","analysis":"/api/acts/taxation-administration-single-touch-payroll-exemption-for-employers-from-reporting-contribution-amo/analysis","conflicts":"/api/acts/taxation-administration-single-touch-payroll-exemption-for-employers-from-reporting-contribution-amo/conflicts","importantCases":"/api/acts/taxation-administration-single-touch-payroll-exemption-for-employers-from-reporting-contribution-amo/important-cases","documents":"/api/acts/taxation-administration-single-touch-payroll-exemption-for-employers-from-reporting-contribution-amo/documents"}}