{"id":"F2023L00778","name":"Taxation Administration (Single Touch Payroll Reporting Exemption for Withholding Payer Number Holders) Instrument 2023","slug":"taxation-administration-single-touch-payroll-reporting-exemption-for-withholding-payer-number-holder","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":441942,"registerId":"F2023L00778-fast-fetch-1775957095339","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation Administration (Single Touch Payroll Reporting Exemption for Withholding Payer Number Holders) Instrument 2023","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 22.10.0\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nTaxation Administration (Single Touch Payroll Reporting Exemption for Withholding Payer Number Holders) Instrument 2023\n\nI, Ben Kelly, Deputy Commissioner of Taxation, make the following legislative instrument.\n\nDated 23 May 2023\n\nBen Kelly\n\nDeputy Commissioner of Taxation\n\n \n\n \n\n \n\nContents\n\n1  Name\n\n2  Commencement\n\n3  Authority\n\n4  Definitions\n\n5  Schedules\n\n6  Exemption from Single Touch Payroll reporting\n\nSchedule 1—Repeals\n\nTaxation Administration – Single Touch Payroll – 2021‑22 and 2022-23 years Withholding Payer Number Exemption 2021\n\n \n\n1  Name\n\n  This instrument is the Taxation Administration (Single Touch Payroll Reporting Exemption for Withholding Payer Number Holders) Instrument 2023.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument 1 July 2023. 1 July 2023.\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under subsection 389-10(1) in Schedule 1 to the Act.\n\n4  Definitions\n\nNote 1: A number of expressions used in this instrument have the same meaning as in the Act, including the following:\n\n(a) ABN;\n\n(b) Commissioner;\n\n(c) Pay as you go withholding.\n\nNote 2: Expressions used in Schedule 1 to the Act have the same meaning as in the Income Tax Assessment Act 1997 (see section 3AA of the Act).\n\n  In this instrument:\n\nAct means the Taxation Administration Act 1953.\n\nSingle Touch Payroll reporting obligation means an obligation to notify the Commissioner of an amount under section 389-5 in Schedule 1 of the Act.\n\n5  Schedules\n\n  Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.\n\n6  Exemption from Single Touch Payroll reporting\n\n  An entity is exempt from a Single Touch Payroll reporting obligation where:\n\n (a) the obligation arises in the period beginning on 1 July 2023 and ending on 30 June 2033; and\n\n (b) at the time the obligation arises, the entity:\n\n (i) does not have an ABN; and\n\n (ii) has been assigned a Withholding Payer Number by the Australian Taxation Office for the purposes of Pay as you go withholding.\n\n \n\n\n\n\nSchedule 1—Repeals\n\nTaxation Administration – Single Touch Payroll – 2021‑22 and 2022-23 years Withholding Payer Number Exemption 2021\n\n1  The whole of the instrument\n\nRepeal the instrument\n","sortOrder":0}],"analysis":{"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":2,"scope_assessment":{"changed":false,"description":"The instrument maintains its original narrow purpose. It extends an existing temporary exemption (previously covering only 2021-22 and 2022-23) to a longer 10-year period, but does not expand the category of exempt entities or alter the substantive conditions for exemption. The scope remains tightly limited to WPN holders without ABNs."},"complexity_factors":["Very short instrument — only 6 substantive sections plus a repeal schedule","Only 2 defined terms in section 4 ('Act' and 'Single Touch Payroll reporting obligation')","Simple conditional structure in section 6 — a single exemption test with two straightforward criteria (no ABN + has WPN)","No nested exceptions or complex cross-referencing — only references to standard Tax Act provisions","Single operative provision (section 6) with clear date range (1 July 2023 to 30 June 2033)","Repeal schedule is mechanical — simply removes the previous temporary instrument"],"plain_english_summary":"This instrument grants a 10-year exemption (1 July 2023–30 June 2033) from Single Touch Payroll for employers who hold a Withholding Payer Number but do not have an ABN. It lets very small or household employers (e.g., families hiring carers or nannies) continue annual/paper reporting instead of real‑time STP, replacing a prior short-term exemption."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Yes. This instrument repeals the 2021 WPN exemption instrument and replaces it with a new exemption that runs from 1 July 2023 to 30 June 2033 (Schedule 1; s6; s2). The temporal scope is expanded compared with the earlier 2021 instrument (which covered 2021‑22 and 2022‑23), while the substantive eligibility—entities without an ABN that hold a Withholding Payer Number—remains the qualifying condition (s6(b))."},"complexity_factors":["Relies on defined terms and cross-references in the Taxation Administration Act 1953 and Income Tax Assessment Act 1997 rather than restating definitions in full (s4, note 2).","Condition-based exemption requiring two linked facts at the time the obligation arises: no ABN and possession of a Withholding Payer Number (s6(b)).","Time-limited application spanning a ten-year window (obligations arising 1 July 2023 to 30 June 2033) which creates a temporal boundary for compliance (s6(a), s2).","Repeal of an earlier instrument and replacement by this instrument introduces transitional scope questions (Schedule 1).","Delegated legislative form (instrument made under subsection 389‑10(1)) concentrates interpretive and administrative discretion in the Commissioner/Deputy Commissioner (s3).","Interaction with the Single Touch Payroll reporting obligation definition in Schedule 1 of the Act requires users to consult the principal Act to determine exact reporting triggers (s4).","Use of the term “entity” without an explicit local definition in the instrument means scope depends on the Act’s general definition of 'entity', which can affect coverage in edge cases (s4)."],"plain_english_summary":"This instrument exempts entities that do not have an ABN but have been assigned a Withholding Payer Number from the Single Touch Payroll reporting obligation for obligations arising between 1 July 2023 and 30 June 2033 (see s6). It repeals the 2021 withholding payer number exemption instrument and takes effect 1 July 2023; it was made under subsection 389‑10(1) of the Taxation Administration Act (ss2–3, Schedule 1)."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-single-touch-payroll-reporting-exemption-for-withholding-payer-number-holder","history":"/api/acts/taxation-administration-single-touch-payroll-reporting-exemption-for-withholding-payer-number-holder/history","analysis":"/api/acts/taxation-administration-single-touch-payroll-reporting-exemption-for-withholding-payer-number-holder/analysis","conflicts":"/api/acts/taxation-administration-single-touch-payroll-reporting-exemption-for-withholding-payer-number-holder/conflicts","importantCases":"/api/acts/taxation-administration-single-touch-payroll-reporting-exemption-for-withholding-payer-number-holder/important-cases","documents":"/api/acts/taxation-administration-single-touch-payroll-reporting-exemption-for-withholding-payer-number-holder/documents"}}