1. Name of instrument
1. Name of instrument
1. Name of instrument
This is the Taxation Administration – Single Touch Payroll –2020‑21 year Withholding Payer Number 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This Act has been repealed and is no longer in force. It is retained for historical reference.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 very small employers who withhold tax, do not have an ABN, and instead use a Withholding Payer Number (WPN).
It temporarily relieves micro‑employers—often households employing nannies, carers or gardeners—of real‑time electronic payroll reporting obligations, easing administrative and digital burden.
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Direct links to the current provisions in Taxation Administration – Single Touch Payroll –2020-21 year Withholding Payer Number Exemption 2020.
This is the Taxation Administration – Single Touch Payroll –2020‑21 year Withholding Payer Number Exemption 2020 instrument.
This instrument commences on 1 July 2020.
This instrument applies to any entity which:
(a) pays an amount referred to in column 1 of the table in subsection 389‑5(1) of Schedule 1 to the Taxation Administration Act 1953
(b) does not have an Australian business number, and
(c) has been assigned by the Australian Taxation Office a withholding payer number for the purposes of pay as you go withholding.
An entity to which this instrument applies, which would otherwise have obligations under section 389‑5 of Schedule 1 to the Taxation Administration Act 1953 to report certain information in respect of payments it makes, is exempt from those reporting obligations for the 2020‑21 financial year.
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 Withholding Payer Number Exemption 2020 instrument.
This instrument commences on 1 July 2020.
This instrument applies to any entity which:
(a) pays an amount referred to in column 1 of the table in subsection 389‑5(1) of Schedule 1 to the Taxation Administration Act 1953
(b) does not have an Australian business number, and
(c) has been assigned by the Australian Taxation Office a withholding payer number for the purposes of pay as you go withholding.
An entity to which this instrument applies, which would otherwise have obligations under section 389‑5 of Schedule 1 to the Taxation Administration Act 1953 to report certain information in respect of payments it makes, is exempt from those reporting obligations for the 2020‑21 financial year.