{"id":"F2019L00896","name":"Taxation Administration – Single Touch Payroll – Grace periods for correcting statements","slug":"taxation-administration-single-touch-payroll-grace-periods-for-correcting-statements","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":99526,"registerId":"commonwealth-F2019L00896-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation Administration – Single Touch Payroll – Grace periods for correcting statements","content":"Legislative Instrument\n\nTaxation Administration – Single Touch Payroll – Grace periods for correcting statements\n\nI, Deborah Jenkins, Deputy Commissioner of Taxation, make this legislative instrument under subsection 389-25(5) of Schedule 1 to the Taxation Administration Act 1953.\n\nDeborah Jenkins\n\nDeputy Commissioner of Taxation\n\n21 June 2019\n\n1. Name of instrument\n\nThis determination is the Taxation Administration – Single Touch Payroll – Grace periods for correcting statements legislative instrument.\n\n2. Effective dates\n\nThis instrument commences on 1 July 2019.\n\n3. Application\n\nThis instrument applies to all entities that make a statement notifying an amount under item 1 or 2 of the table in subsection 389-5(1) of Schedule 1 to the Taxation Administration Act 1953.\n\n \n\n4. Determination\n\n (a) For the purposes of subsection 389-25(5) of Schedule 1 to the Taxation Administration Act 1953, the period within which an entity may correct a statement made in an Single Touch Payroll report is set out in the following table:\n\n```html\n

ITEM

COLUMN A

If the original statement was made in relation to…

COLUMN B

Then the period commences on…

COLUMN C

And the period ends on the earlier of…

1

information or amounts relating to a person which the entity reasonably expects they will not be required to make another statement about within the same financial year

the day the entity becomes aware that the statement is false or misleading

(a) the 14th day after the day mentioned in column B, or

(b) the 14th day after the end of the financial year in which the original statement was made.

2

a person which the entity reasonably expects it will be required to make another statement about within the same financial year

(a) the day that, having regard to the pattern of statements made by the entity to the Commissioner under section 389-5 of Schedule 1 to the Taxation Administration Act 1953 in respect of that person in the preceding six months, the entity would ordinarily next make a statement under that section in respect of that person, or

(b) the 14th day after the end of the financial year in which the original statement was made.

\n```\n\n (b) The day in column B can be no later than the 14th day after the end of the financial year in which the original statement was made.","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument performs exactly the function described in its title and enabling provision (subsection 389-25(5)): it specifies grace periods for correcting STP statements. It has not expanded beyond this narrow, technical purpose."},"complexity_factors":["Short, single-purpose instrument (4 sections plus table)","Only 2 defined scenarios in the operative table (Items 1 and 2)","Minimal cross-referencing — only references to specific subsections of the Taxation Administration Act 1953","Simple conditional logic: two alternative end dates for each scenario, with a 'whichever is earlier' rule","No nested exceptions or recursive definitions","Clear tabular format makes the two scenarios visually distinct"],"plain_english_summary":"This instrument gives employers using Single Touch Payroll a limited grace period to correct false or misleading STP statements before penalties apply. It defines two timing rules: if you won’t report on that employee again this financial year, correct within 14 days of discovery or by 14 days after year‑end (whichever is earlier); if you will report again, correct by your next usual payday or by 14 days after year‑end (whichever is earlier).\n\nIt prevents immediate fines for honest payroll reporting errors."},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"This instrument does not alter which entities are within scope; it applies to entities that make statements under items 1 or 2 of subsection 389-5(1). It only prescribes when correction periods start and end and takes effect 1 July 2019."},"complexity_factors":["Conditional branches in the table that depend on whether the entity 'reasonably expects' it will need to report the person again in the same financial year (table items 1 and 2) — introduces fact-based assessment.","Commencement tied to the day the entity 'becomes aware' the statement is false or misleading (Column B, item 1) — creates an awareness/timing determination.","Alternate commencement for recurring reporters based on 'pattern of statements' over the preceding six months (Column B, item 2(a)) — requires historical analysis of reporting cadence.","End point is the earlier of two 14‑day markers (Column C) — needs comparison of dates and application of the 'earlier of' rule.","A backstop that the day in Column B cannot be later than the 14th day after financial year end (paragraph (b)) — introduces a latest-possible start cap.","Instrument cross-references Schedule 1, subsection 389-5(1) and subsection 389-25(5) (source of power) but does not define those items here — requires users to consult the Act to determine exact scope."],"plain_english_summary":"This instrument sets fixed time windows for correcting Single Touch Payroll (STP) statements. It applies to all entities that report amounts under items 1 or 2 of subsection 389-5(1) and takes effect on 1 July 2019.\n\nThe correction period begins when the entity becomes aware the statement is false or, based on its six‑month reporting pattern, when another statement would normally be next due; it ends at the earlier of 14 days after that start or 14 days after the financial year‑end. Reporting entities bear the compliance burden."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-single-touch-payroll-grace-periods-for-correcting-statements","history":"/api/acts/taxation-administration-single-touch-payroll-grace-periods-for-correcting-statements/history","analysis":"/api/acts/taxation-administration-single-touch-payroll-grace-periods-for-correcting-statements/analysis","conflicts":"/api/acts/taxation-administration-single-touch-payroll-grace-periods-for-correcting-statements/conflicts","importantCases":"/api/acts/taxation-administration-single-touch-payroll-grace-periods-for-correcting-statements/important-cases","documents":"/api/acts/taxation-administration-single-touch-payroll-grace-periods-for-correcting-statements/documents"}}