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