1. Name of instrument
1. Name of instrument
1. Name of instrument
This Determination is the Taxation Administration – Payment Summary Deferral: Employment Termination and Departing Australia Superannuation Payments Deferral 2022.
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Commonwealth legislation
This Determination delays the deadline for giving payment summaries for employment termination payments and departing‑Australia superannuation payments to 14 August following the financial year. It applies to entities required to supply those payment summaries and commences 1 April 2022. Mechanically, it varies the due date in Schedule 1 to the Taxation Administration Act and repeals an earlier 2012 deferral instrument. Who pays: the entities obliged to provide the summaries. Who decides: the Deputy Commissioner of Taxation.
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Direct links to the current provisions in Taxation Administration – Payment Summary Deferral: Employment Termination and Departing Australia Superannuation Payments Deferral 2022.
This Determination is the Taxation Administration – Payment Summary Deferral: Employment Termination and Departing Australia Superannuation Payments Deferral 2022.
This Instrument commences on 1 April 2022.
This Instrument applies to entities that have obligations to provide copies of payment summaries in respect of:
(a) employment termination payments under paragraph 16-165(1)(b) of Schedule 1 to the TAA, and
(b) departing Australia superannuation payments made under paragraph 16-166(b) of Schedule 1 to the TAA.
The due date to give a copy of a payment summary to the Commissioner under paragraph 16-165(1)(b) and paragraph 16-166(b) of Schedule 1 to the TAA is varied to 14 August following the financial year in which the payment was made.
Employment termination payment has the meaning given by section 82-130 of the Income Tax Assessment Act 1997.
Departing Australia superannuation payment has the meaning given by section 301-170 of the Income Tax Assessment Act 1997.
All other terms take their meaning from the TAA (see subsection 3AA(2) of this Act).
Each instrument that is specified in Schedule 1 to this instrument is repealed as set out in the applicable items in that Schedule 1.
Legislative Instrument
Taxation Administration – Payment Summary Deferral: Employment Termination and Departing Australia Superannuation Payments Deferral 2022
I, Ben Kelly, Deputy Commissioner of Taxation, make this determination under section 388-55 of Schedule 1 to the Taxation Administration Act 1953 (TAA).
Ben Kelly
Deputy Commissioner of Taxation
Policy, Analysis and Legislation
Law Design and Practice
9 March 2022
This Determination is the Taxation Administration – Payment Summary Deferral: Employment Termination and Departing Australia Superannuation Payments Deferral 2022.
This Instrument commences on 1 April 2022.
This Instrument applies to entities that have obligations to provide copies of payment summaries in respect of:
(a) employment termination payments under paragraph 16-165(1)(b) of Schedule 1 to the TAA, and
(b) departing Australia superannuation payments made under paragraph 16-166(b) of Schedule 1 to the TAA.
The due date to give a copy of a payment summary to the Commissioner under paragraph 16-165(1)(b) and paragraph 16-166(b) of Schedule 1 to the TAA is varied to 14 August following the financial year in which the payment was made.
Employment termination payment has the meaning given by section 82-130 of the Income Tax Assessment Act 1997.
Departing Australia superannuation payment has the meaning given by section 301-170 of the Income Tax Assessment Act 1997.
All other terms take their meaning from the TAA (see subsection 3AA(2) of this Act).
Each instrument that is specified in Schedule 1 to this instrument is repealed as set out in the applicable items in that Schedule 1.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This Determination is the Taxation Administration – Payment Summary Deferral: Employment Termination and Departing Australia Superannuation Payments Deferral 2022.
This Instrument commences on 1 April 2022.
This Instrument applies to entities that have obligations to provide copies of payment summaries in respect of:
(a) employment termination payments under paragraph 16-165(1)(b) of Schedule 1 to the TAA, and
(b) departing Australia superannuation payments made under paragraph 16-166(b) of Schedule 1 to the TAA.
The due date to give a copy of a payment summary to the Commissioner under paragraph 16-165(1)(b) and paragraph 16-166(b) of Schedule 1 to the TAA is varied to 14 August following the financial year in which the payment was made.
Employment termination payment has the meaning given by section 82-130 of the Income Tax Assessment Act 1997.
Departing Australia superannuation payment has the meaning given by section 301-170 of the Income Tax Assessment Act 1997.
All other terms take their meaning from the TAA (see subsection 3AA(2) of this Act).
Each instrument that is specified in Schedule 1 to this instrument is repealed as set out in the applicable items in that Schedule 1.
Legislative Instrument
Taxation Administration – Payment Summary Deferral: Employment Termination and Departing Australia Superannuation Payments Deferral 2022
I, Ben Kelly, Deputy Commissioner of Taxation, make this determination under section 388-55 of Schedule 1 to the Taxation Administration Act 1953 (TAA).
Ben Kelly
Deputy Commissioner of Taxation
Policy, Analysis and Legislation
Law Design and Practice
9 March 2022
This Determination is the Taxation Administration – Payment Summary Deferral: Employment Termination and Departing Australia Superannuation Payments Deferral 2022.
This Instrument commences on 1 April 2022.
This Instrument applies to entities that have obligations to provide copies of payment summaries in respect of:
(a) employment termination payments under paragraph 16-165(1)(b) of Schedule 1 to the TAA, and
(b) departing Australia superannuation payments made under paragraph 16-166(b) of Schedule 1 to the TAA.
The due date to give a copy of a payment summary to the Commissioner under paragraph 16-165(1)(b) and paragraph 16-166(b) of Schedule 1 to the TAA is varied to 14 August following the financial year in which the payment was made.
Employment termination payment has the meaning given by section 82-130 of the Income Tax Assessment Act 1997.
Departing Australia superannuation payment has the meaning given by section 301-170 of the Income Tax Assessment Act 1997.
All other terms take their meaning from the TAA (see subsection 3AA(2) of this Act).
Each instrument that is specified in Schedule 1 to this instrument is repealed as set out in the applicable items in that Schedule 1.