Commonwealth legislation

PAYG Withholding annual reporting exemptions: Single Touch Payroll optional year

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Collection

legislative instrument

Plain English Summary

2/10 complexity

This rule created a one‑off paperwork exemption for employers who voluntarily used the new Single Touch Payroll (STP) system early. For the 2017–18 year, employers who reported payroll via STP by 14 August 2018 were exempted from lodging the usual annual tax report and issuing payment summaries for amounts already reported digitally. It applied to employers who opted into STP for some or all of that year and aimed to reduce double‑handling and encourage STP uptake.

JSON API Tax / GST / superannuation

Deep dive

Want the full deep dive?

Zoe can write the in-depth analysis on top of the summary above: how it works, who it affects and what each part actually does.

Current sections

Direct links to the current provisions in PAYG Withholding annual reporting exemptions: Single Touch Payroll optional year.

PAYG Withholding annual reporting exemptions: Single Touch Payroll optional year

Legislative Instrument

PAYG Withholding annual reporting exemptions: Single Touch Payroll optional year

I, Deborah Anne Jenkins, Deputy Commissioner of Taxation, make this instrument under subsection 16-153(6) and section 16-180 of Schedule 1 to the Taxation Administration Act 1953.

Deputy Commissioner of Taxation

Dated: 13 February 2018

Name of instrument

This instrument is the PAYG Withholding annual reporting exemptions: Single Touch Payroll optional year.

2. Effective dates
This instrument commences on the day after its date of registration.

3. Application
This instrument applies to entities required to give:

an annual report to the Commissioner under section 16-153 of Schedule 1 to the Taxation Administration Act 1953, and/or
payment summaries to payees under section 16\-155 of Schedule 1 to the Taxation Administration Act 1953

within the class of cases described below.

Class of cases

Entities that, on a voluntary basis, report amounts as prescribed in section 389-5 of Schedule 1 to the Taxation Administration Act 1953 for all or part of the period between 1July 2017 to 30 June 2018 by no later than 14 August 2018.

4. Annual reporting and payment summaries
For the year ended 30 June 2018, entities within this class of cases will not be required to:

Include amounts and information so reported in an annual report to the Commissioner under section 16-153 of Schedule 1 to the Taxation Administration Act 1953, or
give annual payment summaries under section 16\-155 of Schedule 1 to the Taxation Administration Act 1953 for amounts so reported.

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 PAYG Withholding annual reporting exemptions: Single Touch Payroll optional year

Legislative Instrument

PAYG Withholding annual reporting exemptions: Single Touch Payroll optional year

I, Deborah Anne Jenkins, Deputy Commissioner of Taxation, make this instrument under subsection 16-153(6) and section 16-180 of Schedule 1 to the Taxation Administration Act 1953.

Deputy Commissioner of Taxation

Dated: 13 February 2018

Name of instrument

This instrument is the PAYG Withholding annual reporting exemptions: Single Touch Payroll optional year.

2. Effective dates
This instrument commences on the day after its date of registration.

3. Application
This instrument applies to entities required to give:

an annual report to the Commissioner under section 16-153 of Schedule 1 to the Taxation Administration Act 1953, and/or
payment summaries to payees under section 16\-155 of Schedule 1 to the Taxation Administration Act 1953

within the class of cases described below.

Class of cases

4. Annual reporting and payment summaries
For the year ended 30 June 2018, entities within this class of cases will not be required to:

Include amounts and information so reported in an annual report to the Commissioner under section 16-153 of Schedule 1 to the Taxation Administration Act 1953, or
give annual payment summaries under section 16\-155 of Schedule 1 to the Taxation Administration Act 1953 for amounts so reported.