1. Name of instrument
1. Name of instrument
1. Name of instrument
This is the Taxation Administration – Single Touch Payroll – 2020‑21 year Portable Long Service Leave and Portable Redundancy Scheme Providers Exemption 2020 instrument.
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Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
This instrument grants a one-year exemption (2020–21) from Single Touch Payroll reporting for administrators of Portable Long Service Leave and Portable Redundancy schemes.
It temporarily relieves those administrators—who pay entitlements from pooled, multi‑employer contributions rather than a single employer payroll—from STP obligations, giving them time to adapt systems to their non‑standard payment arrangements.
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Direct links to the current provisions in Taxation Administration – Single Touch Payroll – 2020-21 year Portable Long Service Leave and Portable Redundancy Scheme Providers Exemption 2020.
This is the Taxation Administration – Single Touch Payroll – 2020‑21 year Portable Long Service Leave and Portable Redundancy Scheme Providers Exemption 2020 instrument.
This instrument commences on 1 July 2020.
This instrument applies to entities that administer a Portable Long Service Leave scheme or Portable Redundancy scheme and make payments to members of the scheme.
An entity that is an administrator of a Portable Long Service Leave scheme or Portable Redundancy scheme, and would otherwise have obligations under section 389‑5 of Schedule 1 to the Taxation Administration Act 1953 to report in respect of payments made to members of the scheme is exempt from those reporting obligations for the 2020‑21 financial year.
In this determination, the terms ‘Portable Long Service Leave scheme’ and ‘Portable Redundancy scheme’ refer to those schemes in which an employee’s entitlements to receive payment in respect of long service leave and redundancy (respectively) are accrued over a period of time without reference to a specific employer – although generally each employer will have made contributions into the scheme.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This is the Taxation Administration – Single Touch Payroll – 2020‑21 year Portable Long Service Leave and Portable Redundancy Scheme Providers Exemption 2020 instrument.
This instrument commences on 1 July 2020.
This instrument applies to entities that administer a Portable Long Service Leave scheme or Portable Redundancy scheme and make payments to members of the scheme.
An entity that is an administrator of a Portable Long Service Leave scheme or Portable Redundancy scheme, and would otherwise have obligations under section 389‑5 of Schedule 1 to the Taxation Administration Act 1953 to report in respect of payments made to members of the scheme is exempt from those reporting obligations for the 2020‑21 financial year.
In this determination, the terms ‘Portable Long Service Leave scheme’ and ‘Portable Redundancy scheme’ refer to those schemes in which an employee’s entitlements to receive payment in respect of long service leave and redundancy (respectively) are accrued over a period of time without reference to a specific employer – although generally each employer will have made contributions into the scheme.