1. Name of instrument
1. Name of instrument
1. Name of instrument
This determination is the Exemption of Eligible Community Housing Providers from Providing Third Party Reports for the 2018/19 and 2019/20 Years Determination 2019.
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Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
What this does: This determination gives certain community housing providers a temporary exemption from a specific tax reporting obligation.
Who it affects: "Eligible community housing providers" — organisations that provide affordable rental housing and meet the definition in the Income Tax Assessment Act 1997.
The change: Normally, these providers must send reports to the Australian Taxation Office (ATO) about "community housing provider certificates" they issue (which are used to claim tax offsets). This determination removes that reporting obligation for certificates issued before 1 July 2020.
Why it matters: It provides administrative relief by removing the requirement to lodge third-party data reports for the 2018/19 and 2019/20 financial years, reducing red tape for affordable housing providers.
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Direct links to the current provisions in Exemption of Eligible Community Housing Providers from Providing Third Party Reports for the 2018/19 and 2019/20 Years Determination 2019.
This determination is the Exemption of Eligible Community Housing Providers from Providing Third Party Reports for the 2018/19 and 2019/20 Years Determination 2019.
This instrument commences on the day after it is registered on the Federal Register of Legislation.
This instrument applies to eligible community housing providers, as defined by subsection 995-1(1) of the Income Tax Assessment Act 1997 (ITAA 1997).
Eligible community housing providers, as defined by subsection 995-1(1) of the ITAA 1997, are not required to provide information to the Commissioner of Taxation under table item 9A in section 396-55 of Schedule 1 to the Taxation Administration Act 1953, in relation to certificates issued under section 980-15 of the ITAA 1997 before 1 July 2020.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This determination is the Exemption of Eligible Community Housing Providers from Providing Third Party Reports for the 2018/19 and 2019/20 Years Determination 2019.
This instrument commences on the day after it is registered on the Federal Register of Legislation.
This instrument applies to eligible community housing providers, as defined by subsection 995-1(1) of the Income Tax Assessment Act 1997 (ITAA 1997).
Eligible community housing providers, as defined by subsection 995-1(1) of the ITAA 1997, are not required to provide information to the Commissioner of Taxation under table item 9A in section 396-55 of Schedule 1 to the Taxation Administration Act 1953, in relation to certificates issued under section 980-15 of the ITAA 1997 before 1 July 2020.