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Taxation Administration – Single Touch Payroll – Exemption for Employers with a Withholding Payer Number
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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
This is the Taxation Administration – Single Touch Payroll – Exemption for Employers with a Withholding Payer Number instrument.
This instrument commences on 1 July 2018 and applies to the 2018-2019 and 2019-2020 financial years.
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.