Commonwealth legislation

Single Touch Payroll – Determination of Amounts to be Notified

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This Act has been repealed and is no longer in force. It is retained for historical reference.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

4/10 complexity

This document tells employers exactly what payroll information they must report to the Australian Taxation Office (ATO) through the Single Touch Payroll (STP) system.

Rather than listing every specific data field in the legislation itself, it points to a technical manual called the "Standard Business Reporting ATO Payroll Event package" (available on the ATO website). This external package contains the detailed specifications—such as exactly which dollar amounts, employee details, and payment types must be reported and in what format.

Key points:

Mandatory and voluntary reporting: It covers both required reporting and any optional reporting employers choose to do.
Extra information allowed: The Tax Office can require additional details beyond the minimum amounts set out in the main Taxation Administration Act.
Living document: The technical package can be updated by the ATO at any time, and those changes apply immediately without needing new legislation or parliamentary approval.

JSON API

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 Single Touch Payroll – Determination of Amounts to be Notified.

Single Touch Payroll – Determination of Amounts to be Notified

Legislative Instrument

Single Touch Payroll – Determination of Amounts to be Notified

I, Deborah Anne Jenkins, Deputy Commissioner of Taxation, make this determination under subsection 389-5(3) of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953).

Signed by Deborah Jenkins

Deputy Commissioner of Taxation

Dated: 20/12/2018

Name of instrument

This determination is the Single Touch Payroll – Determination of Amounts to be Notified legislative instrument.

Effective dates

This instrument commences on 1 July 2018.

Application

This instrument applies to:

(a) the reporting required under section 389-5 of Schedule 1 to the TAA 1953, and
(b) voluntary reporting under section 389-15 of Schedule 1 to the TAA 1953.

4. Determination

(a) The specifications published in the Standard Business Reporting Australian Taxation Office Payroll Event package (the Package) describe the information which is required to be notified in the approved form under sections 389-5 and 389-15 of Schedule 1 to the TAA 1953. The Package will be available at [www.ato.gov.au/PAYGWapprovedforms](http://www.ato.gov.au/PAYGWapprovedforms)
(b) Where the Package requires the notification of an amount which is not an amount that must be notified under subsection 389-5(1), that amount is determined to be one that the approved form may require for the purposes of paragraph 389-5(2)(b) of Schedule 1 to the TAA 1953.
(c) The reference to a package in paragraph (a) is a reference to that package as it is published from time to time.

Source text

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

1 Single Touch Payroll – Determination of Amounts to be Notified

Legislative Instrument

Single Touch Payroll – Determination of Amounts to be Notified

I, Deborah Anne Jenkins, Deputy Commissioner of Taxation, make this determination under subsection 389-5(3) of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953).

Signed by Deborah Jenkins

Deputy Commissioner of Taxation

Dated: 20/12/2018

Name of instrument

This determination is the Single Touch Payroll – Determination of Amounts to be Notified legislative instrument.

Effective dates

This instrument commences on 1 July 2018.

Application

This instrument applies to:

(a) the reporting required under section 389-5 of Schedule 1 to the TAA 1953, and
(b) voluntary reporting under section 389-15 of Schedule 1 to the TAA 1953.

4. Determination

(a) The specifications published in the Standard Business Reporting Australian Taxation Office Payroll Event package (the Package) describe the information which is required to be notified in the approved form under sections 389-5 and 389-15 of Schedule 1 to the TAA 1953. The Package will be available at [www.ato.gov.au/PAYGWapprovedforms](http://www.ato.gov.au/PAYGWapprovedforms)
(b) Where the Package requires the notification of an amount which is not an amount that must be notified under subsection 389-5(1), that amount is determined to be one that the approved form may require for the purposes of paragraph 389-5(2)(b) of Schedule 1 to the TAA 1953.
(c) The reference to a package in paragraph (a) is a reference to that package as it is published from time to time.