Single Touch Payroll – Exemption for Employers Having a Seasonal Workforce
1Single Touch Payroll – Exemption for Employers Having a Seasonal Workforce
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Legislative Instrument
Taxation Administration – Single Touch Payroll – Exemption for Employers Having a Seasonal Workforce
I, Deborah Anne Jenkins, Deputy Commissioner of Taxation, make this determination under subsection 389-10(1) of Schedule 1 to the Taxation Administration Act 1953.
Deputy Commissioner of Taxation
Dated: 14 May 2018
- Name of instrument
This is the Single Touch Payroll – Exemption for Employers Having a Seasonal Workforce instrument.
- Effective dates
This instrument commences on the day following its registration.
- Application
This instrument applies to an entity that is a substantial employer within the meaning of subsection 389-5(6) of Schedule 1 to the Taxation Administration Act 1953.
- Determination
An entity that would otherwise have obligations under section 389-5 of Schedule 1 to the Taxation Administration Act 1953 is exempt from those obligations if the following circumstances applied on the most recent 1 April:
a) for at least 10 out of the immediately preceding 12 months before that day, the employer had fewer than 20 employees at any one time; and
b) for at least 10 out of the immediately following 12 months after that day, the employer reasonably expects to have fewer than 20 employees at any one time; and
c) the employer is not a member of a wholly-owned group for the purposes of subsection 389-5(6) of Schedule 1 to the Taxation Administration Act 1953.