{"id":"F2019L00437","name":"Taxation Administration – Single Touch Payroll – Exemption for Employers with a Withholding Payer Number","slug":"taxation-administration-single-touch-payroll-exemption-for-employers-with-a-withholding-payer-number","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":99038,"registerId":"commonwealth-F2019L00437-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation Administration – Single Touch Payroll –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 with a Withholding Payer Number","content":"Legislative Instrument\n\nTaxation Administration – Single Touch Payroll – Exemption for Employers with a Withholding Payer Number\n\nI, Deborah Anne Jenkins, Deputy Commissioner of Taxation, make this instrument under subsection 389-10(1) of Schedule 1 to the Taxation Administration Act 1953.\n\nDeputy Commissioner of Taxation\n\nDated: 5 March 2019\n\n1.  Name of instrument\n\nThis is the Taxation Administration – Single Touch Payroll – Exemption for Employers with a Withholding Payer Number instrument.\n\n2. Commencement\n\nThis instrument commences on 1 July 2018 and applies to the 2018\\-2019 and 2019-2020 financial years.\n\n3. Application\n\nThis instrument applies to entities which:\n\n    (a) pay an amount described in Column 1 of the table in subsection 389-5(1) of Schedule 1 to the Taxation Administration Act 1953; and\n    (b) do not have an Australian Business Number; and\n    (c) have been assigned by the Australian Taxation Office a Withholding Payer Number for the purposes of Pay As You Go Withholding.\n\n4. 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.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2050},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument maintains its original narrow scope. It remains targeted solely at providing a temporary reporting exemption for a specific class of small employers (those with a WPN but no ABN) for the 2018-19 and 2019-20 financial years."},"complexity_factors":["Only 4 operative sections with minimal text","Simple logical structure: three cumulative conditions trigger a blanket exemption","No defined terms, schedules, or nested exceptions within the instrument","Limited temporal application (sunset after two financial years)","Straightforward references to external statutory provisions without complex modification"],"plain_english_summary":"This instrument temporarily exempts certain very small employers from Single Touch Payroll (STP) reporting, letting them use annual reporting instead of real‑time payroll lodgement for the 2018–19 and 2019–20 years.  \n\nIt applies to employers who withhold tax but don’t have an ABN and who have been issued a Withholding Payer Number (WPN), reducing digital compliance burdens for micro‑employers."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-single-touch-payroll-exemption-for-employers-with-a-withholding-payer-number","history":"/api/acts/taxation-administration-single-touch-payroll-exemption-for-employers-with-a-withholding-payer-number/history","analysis":"/api/acts/taxation-administration-single-touch-payroll-exemption-for-employers-with-a-withholding-payer-number/analysis","conflicts":"/api/acts/taxation-administration-single-touch-payroll-exemption-for-employers-with-a-withholding-payer-number/conflicts","importantCases":"/api/acts/taxation-administration-single-touch-payroll-exemption-for-employers-with-a-withholding-payer-number/important-cases","documents":"/api/acts/taxation-administration-single-touch-payroll-exemption-for-employers-with-a-withholding-payer-number/documents"}}