{"id":"F2019L00457","name":"Taxation Administration – Single Touch Payroll – Exemption for payments made to Members by Portable Long Service Leave and Portable Redundancy Scheme Providers","slug":"taxation-administration-single-touch-payroll-exemption-for-payments-made-to-members-by-portable-long","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":99053,"registerId":"commonwealth-F2019L00457-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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation Administration – Single Touch Payroll –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 payments made to Members by Portable Long Service Leave and Portable Redundancy Scheme Providers","content":"Legislative Instrument\n\nTaxation Administration – Single Touch Payroll – Exemption for payments made to Members by Portable Long Service Leave and Portable Redundancy Scheme Providers\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 payments made to Members by Portable Long Service Leave and Portable Redundancy Scheme Providers 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 that are (or have previously been) employers and which administer a Portable Long Service Leave scheme or Portable Redundancy scheme and make payments to members of the scheme.\n\n4. Determination\n\n    An entity which administers a Portable Long Service Leave scheme or Portable Redundancy scheme, and which would otherwise have obligations under section 389-5 of Schedule 1 to the Taxation Administration Act 1953 to report in respect of payments made to scheme members, is exempt from those reporting obligations.\n\n5. Definitions\n\n    In this determination, the terms ‘Portable Long Service Leave scheme’ and ‘Portable Redundancy scheme’ refer to those schemes in which an employee’s entitlements to receive payment in respect of long service leave and redundancy (respectively) are accrued over a period of time without reference to a specific employer – although generally each employer will have made contributions into the scheme.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2420},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument maintains its original narrow scope—providing a targeted, time-limited exemption for specific scheme administrators from STP reporting obligations. No expansion beyond the original purpose is evident."},"complexity_factors":["Very short instrument containing only 5 sections","Minimal definitions section with only 2 defined terms","Single operative provision with no nested conditions or exceptions","Limited temporal application covering only two financial years","No complex cross-referencing beyond the basic enabling provision"],"plain_english_summary":"This instrument temporarily exempts administrators of portable long service leave and portable redundancy schemes from Single Touch Payroll (STP) reporting when making payments to scheme members. \n\nIt applies for the 2018–19 and 2019–20 financial years, relieving those scheme administrators from treating benefit payments as employer payroll reports and reducing their electronic reporting burden."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-single-touch-payroll-exemption-for-payments-made-to-members-by-portable-long","history":"/api/acts/taxation-administration-single-touch-payroll-exemption-for-payments-made-to-members-by-portable-long/history","analysis":"/api/acts/taxation-administration-single-touch-payroll-exemption-for-payments-made-to-members-by-portable-long/analysis","conflicts":"/api/acts/taxation-administration-single-touch-payroll-exemption-for-payments-made-to-members-by-portable-long/conflicts","importantCases":"/api/acts/taxation-administration-single-touch-payroll-exemption-for-payments-made-to-members-by-portable-long/important-cases","documents":"/api/acts/taxation-administration-single-touch-payroll-exemption-for-payments-made-to-members-by-portable-long/documents"}}