1. Name of instrument
1. Name of instrument
1. Name of instrument
This determination is the Taxation Administration – Single Touch Payroll – 2021‑22 and 2022-23 years Withholding Payer Number Exemption 2021.
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Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
What this does: This gives certain small employers a temporary exemption from Single Touch Payroll (STP) reporting for the 2021‑22 and 2022‑23 financial years.
Who it affects: Businesses that:
The practical effect: Normally, employers must report payroll details to the Tax Office electronically through STP every time they pay staff. If you meet the criteria above, you are exempt from this electronic reporting requirement for payments made during the 2021‑22 and 2022‑23 years. You must still withhold tax and meet other obligations — you just don't need to report via STP for these two years.
Background: This continues previous exemptions (repealing the 2019 and 2020 versions) and expires on 1 October 2023.
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Direct links to the current provisions in Taxation Administration – Single Touch Payroll – 2021-22 and 2022-23 years Withholding Payer Number Exemption 2021.
This determination is the Taxation Administration – Single Touch Payroll – 2021‑22 and 2022-23 years Withholding Payer Number Exemption 2021.
This instrument commences on 1 July 2021.
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 2021‑22 and 2022-23 financial years.
This instrument is repealed at the start of 1 October 2023.
Each instrument that is specified in Schedule 1 to this instrument is repealed as set out in the applicable items in that Schedule
Taxation Administration – Single Touch Payroll – Exemption for Employers with a Withholding Payer Number (F2019L00437)
Repeal the instrument
Taxation Administration – Single Touch Payroll –2020‑21 year Withholding Payer Number Exemption 2020 (F2020L00801)
Repeal the instrument
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This determination is the Taxation Administration – Single Touch Payroll – 2021‑22 and 2022-23 years Withholding Payer Number Exemption 2021.
This instrument commences on 1 July 2021.
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 2021‑22 and 2022-23 financial years.
This instrument is repealed at the start of 1 October 2023.
Each instrument that is specified in Schedule 1 to this instrument is repealed as set out in the applicable items in that Schedule
Taxation Administration – Single Touch Payroll – Exemption for Employers with a Withholding Payer Number (F2019L00437)
Repeal the instrument
Taxation Administration – Single Touch Payroll –2020‑21 year Withholding Payer Number Exemption 2020 (F2020L00801)
Repeal the instrument