Commonwealth legislation

Taxation Administration – Single Touch Payroll – Exemption for Employers with a Withholding Payer Number

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This Act has been repealed and is no longer in force. It is retained for historical reference.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 instrument temporarily exempts certain very small employers from Single Touch Payroll (STP) reporting, letting them use annual reporting instead of real‑time payroll lodgement for the 2018–19 and 2019–20 years.

It applies to employers who withhold tax but don’t have an ABN and who have been issued a Withholding Payer Number (WPN), reducing digital compliance burdens for micro‑employers.

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Current sections

Direct links to the current provisions in Taxation Administration – Single Touch Payroll – Exemption for Employers with a Withholding Payer Number.

Taxation Administration – Single Touch Payroll – Exemption for Employers with a Withholding Payer Number

Legislative Instrument

Taxation Administration – Single Touch Payroll – Exemption for Employers with a Withholding Payer Number

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

Deputy Commissioner of Taxation

Dated: 5 March 2019

Name of instrument

This is the Taxation Administration – Single Touch Payroll – Exemption for Employers with a Withholding Payer Number instrument.

Commencement

This instrument commences on 1 July 2018 and applies to the 2018-2019 and 2019-2020 financial years.

Application

This instrument applies to entities which:

(a) pay an amount described in Column 1 of the table in subsection 389-5(1) of Schedule 1 to the Taxation Administration Act 1953; and
(b) do not have an Australian Business Number; and
(c) have been assigned by the Australian Taxation Office a Withholding Payer Number for the purposes of Pay As You Go Withholding.

4. Determination

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.

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 with a Withholding Payer Number

Legislative Instrument

Taxation Administration – Single Touch Payroll – Exemption for Employers with a Withholding Payer Number

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

Deputy Commissioner of Taxation

Dated: 5 March 2019

Name of instrument

This is the Taxation Administration – Single Touch Payroll – Exemption for Employers with a Withholding Payer Number instrument.

Commencement

This instrument commences on 1 July 2018 and applies to the 2018-2019 and 2019-2020 financial years.

Application

This instrument applies to entities which:

(a) pay an amount described in Column 1 of the table in subsection 389-5(1) of Schedule 1 to the Taxation Administration Act 1953; and
(b) do not have an Australian Business Number; and
(c) have been assigned by the Australian Taxation Office a Withholding Payer Number for the purposes of Pay As You Go Withholding.

4. Determination