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Taxation Administration – Single Touch Payroll – Grace periods for correcting statements
1Taxation Administration – Single Touch Payroll – Grace periods for correcting statements
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Legislative Instrument
Taxation Administration – Single Touch Payroll – Grace periods for correcting statements
I, Deborah Jenkins, Deputy Commissioner of Taxation, make this legislative instrument under subsection 389-25(5) of Schedule 1 to the Taxation Administration Act 1953.
Deborah Jenkins
Deputy Commissioner of Taxation
21 June 2019
- Name of instrument
This determination is the Taxation Administration – Single Touch Payroll – Grace periods for correcting statements legislative instrument.
- Effective dates
This instrument commences on 1 July 2019.
- Application
This instrument applies to all entities that make a statement notifying an amount under item 1 or 2 of the table in subsection 389-5(1) of Schedule 1 to the Taxation Administration Act 1953.
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Determination
(a) For the purposes of subsection 389-25(5) of Schedule 1 to the Taxation Administration Act 1953, the period within which an entity may correct a statement made in an Single Touch Payroll report is set out in the following table:
<table cellspacing="0" cellpadding="0" style="width:413.2pt; border:0.75pt solid #000000; border-collapse:collapse"><tbody><tr><td style="border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-bottom:6pt; font-size:11pt"><span style="font-family:Arial, sans-serif; font-weight:bold; font-style:italic">ITEM</span></p></td><td style="border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-bottom:6pt; font-size:11pt"><span style="font-family:Arial, sans-serif; font-weight:bold; font-style:italic">COLUMN A</span></p><p style="margin-bottom:6pt; font-size:11pt"><span style="font-family:Arial, sans-serif; font-weight:bold; font-style:italic">If the </span><span style="font-family:Arial, sans-serif; font-weight:bold; font-style:italic">original </span><span style="font-family:Arial, sans-serif; font-weight:bold; font-style:italic">statement </span><span style="font-family:Arial, sans-serif; font-weight:bold; font-style:italic">wa</span><span style="font-family:Arial, sans-serif; font-weight:bold; font-style:italic">s made in relation to…</span></p></td><td style="border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-bottom:6pt; font-size:11pt"><span style="font-family:Arial, sans-serif; font-weight:bold; font-style:italic">COLUMN B</span></p><p style="margin-bottom:6pt; font-size:11pt"><span style="font-family:Arial, sans-serif; font-weight:bold; font-style:italic">Then the period commences on…</span></p></td><td style="border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-bottom:6pt; font-size:11pt"><span style="font-family:Arial, sans-serif; font-weight:bold; font-style:italic">COLUMN C</span></p><p style="margin-bottom:6pt; font-size:11pt"><span style="font-family:Arial, sans-serif; font-weight:bold; font-style:italic">And the period ends on</span><span style="font-family:Arial, sans-serif; font-weight:bold; font-style:italic"> </span><span style="font-family:Arial, sans-serif; font-weight:bold; font-style:italic">the earlier of</span><span style="font-family:Arial, sans-serif; font-weight:bold; font-style:italic">…</span></p></td></tr><tr><td style="border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-bottom:6pt; font-size:11pt"><span style="font-family:Arial, sans-serif">1</span></p></td><td style="border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-bottom:6pt; font-size:11pt"><span style="font-family:Arial, sans-serif">i</span><span style="font-family:Arial, sans-serif">nformation or amounts relating to a person which the entity reasonably expects they will not be required to make another statement about within the same financial year</span></p></td><td rowspan="2" style="border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-bottom:6pt; font-size:11pt"><span style="font-family:Arial, sans-serif">the day </span><span style="font-family:Arial, sans-serif">the entity becomes aware</span><span style="font-family:Arial, sans-serif"> that the statement is false or misleading</span></p></td><td style="border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="ListParagraph" style="margin-left:18pt; text-indent:-18pt; font-size:11pt"><span style="font-size:12pt"><span style="font-family:Arial, sans-serif">(a)</span></span><span style="font:7pt 'Times New Roman'"> </span><span style="font-family:Arial, sans-serif">the 14</span><span style="font-family:Arial, sans-serif; font-size:7.33pt; vertical-align:super">th</span><span style="font-family:Arial, sans-serif"> day after the day mentioned in column B, or</span></p><p class="ListParagraph" style="margin-left:18pt; text-indent:-18pt; font-size:11pt"><span style="font-family:Arial, sans-serif"><span>(b)</span></span><span style="font:7pt 'Times New Roman'"> </span><span style="font-family:Arial, sans-serif">the</span><span style="font-family:Arial, sans-serif"> 14</span><span style="font-family:Arial, sans-serif; font-size:7.33pt; vertical-align:super">th</span><span style="font-family:Arial, sans-serif"> day after the end of the financial year in which the original statement was made.</span></p></td></tr><tr><td style="border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-bottom:6pt; font-size:11pt"><span style="font-family:Arial, sans-serif">2</span></p></td><td style="border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-bottom:6pt; font-size:11pt"><span style="font-family:Arial, sans-serif">a </span><span style="font-family:Arial, sans-serif">person which the entity reasonably expects it will be required to make another statement about within the same financial year</span></p></td><td style="border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="ListParagraph" style="margin-left:16.95pt; text-indent:-16.95pt; font-size:11pt"><span style="font-family:Arial, sans-serif"><span>(a)</span></span><span style="font:7pt 'Times New Roman'"> </span><span style="font-family:Arial, sans-serif">the day that, having regard to the pattern of </span><span style="font-family:Arial, sans-serif">statements</span><span style="font-family:Arial, sans-serif"> </span><span style="font-family:Arial, sans-serif">made</span><span style="font-family:Arial, sans-serif"> by the entity to the Commissioner under section 389-5 of Schedule 1 to the </span><span style="font-family:Arial, sans-serif; font-style:italic">Taxation Administration Act 1953</span><span style="font-family:Arial, sans-serif"> in respect of that person in the preceding six months, the entity would ordinarily next </span><span style="font-family:Arial, sans-serif">make</span><span style="font-family:Arial, sans-serif"> a </span><span style="font-family:Arial, sans-serif">statement</span><span style="font-family:Arial, sans-serif"> under that section in respect of that person</span><span style="font-family:Arial, sans-serif; font-style:italic">,</span><span style="font-family:Arial, sans-serif"> or</span></p><p class="ListParagraph" style="margin-left:16.95pt; margin-bottom:6pt; text-indent:-16.95pt; font-size:11pt"><span style="font-family:Arial, sans-serif"><span>(b)</span></span><span style="font:7pt 'Times New Roman'"> </span><span style="font-family:Arial, sans-serif">the</span><span style="font-family:Arial, sans-serif"> </span><span style="font-family:Arial, sans-serif">14</span><span style="font-family:Arial, sans-serif; font-size:7.33pt; vertical-align:super">th</span><span style="font-family:Arial, sans-serif"> day after the end of the financial year in which the original statement was made.</span></p></td></tr></tbody></table>