Commonwealth legislation

Taxation Administration - Single Touch Payroll – Exemption for Employers from Reporting Contribution Amounts Paid to a Superannuation Fund

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Collection

legislative instrument

Plain English Summary

2/10 complexity

This determination creates an exemption that reduces STP reporting for employers by removing the requirement to report Item 3 — reportable employer superannuation contributions (e.g., employer-paid extra/salary‑sacrifice super) — through Single Touch Payroll.

It applies to both mandatory and voluntary STP reports and does not change employers’ obligations to actually pay superannuation (including the super guarantee).

JSON API Tax / GST / superannuation

Deep dive

Want the full deep dive?

Zoe can write the in-depth analysis on top of the summary above: how it works, who it affects and what each part actually does.

Current sections

Direct links to the current provisions in Taxation Administration - Single Touch Payroll – Exemption for Employers from Reporting Contribution Amounts Paid to a Superannuation Fund.

Taxation Administration - Single Touch Payroll – Exemption for Employers from Reporting Contribution Amounts Paid to a Superannuation Fund

Legislative Instrument

Taxation Administration – Single Touch Payroll – Exemption for Employers from Reporting Contribution Amounts Paid to a Superannuation Fund

I, Deborah Anne Jenkins, Deputy Commissioner of Taxation, make this determination under subsection 389-10(2) of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953).

Deputy Commissioner of Taxation

Dated: 20/12/2018

Name of instrument

This is the Taxation Administration - Single Touch Payroll – Exemption for Employers from Reporting Contribution Amounts Paid to a Superannuation Fund instrument.

Effective dates

This instrument commences on 1 July 2018.

Application

This instrument applies to:

(a) the reporting required under section 389-5 of Schedule 1 to the TAA 1953, and
(b) voluntary reporting under section 389-15 of Schedule 1 to the TAA 1953.

4. Determination

An entity that would otherwise have obligations to report amounts described at Item 3 in the table within subsection 389-5 (1) of Schedule 1 to the TAA 1953 is exempt from those obligations.

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 Taxation Administration - Single Touch Payroll – Exemption for Employers from Reporting Contribution Amounts Paid to a Superannuation Fund