CTHRepealedLegislation
Taxation Administration – Single Touch Payroll – 2021-22 and 2022-23 years Withholding Payer Number Exemption 2021
3. Application3. Application
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3. Application
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.