LI 2022/2
This legislative instrument replaces and repeals Taxation Administration - Single Touch Payroll - Exemption for Employers with a Withholding Payer Number (F2019L00437) and Taxation Administration - Single Touch Payroll -2020 21 year Withholding Payer Number Exemption 2020 (F2020L00801)
Taxation Administration Act 1953
I, Usha Narain, Acting Deputy Commissioner of Taxation, make this determination under subsection 389-10(1) of Schedule 1 to the Taxation Administration Act 1953.Legislative Instrument
1. Name of instrument
This determination is the Taxation Administration - Single Touch Payroll - 2021-22 and 2022-23 years Withholding Payer Number Exemption 2021.
2. Commencement
This instrument commences on 1 July 2021.
3. Application
This instrument applies to any entity which:
- (a)
- pays an amount referred to in column 1 of the table in subsection 389-5(1) of Schedule 1 to the Taxation Administration Act 1953
- (b)
- does not have an Australian business number, and
- (c)
- has 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 for the 2021-22 and 2022-23 financial years.
5. Repeal of this instrument
This instrument is repealed at the start of 1 October 2023.
6. Schedule
Each instrument that is specified in Schedule 1 to this instrument is repealed as set out in the applicable items in that Schedule
Schedule 1
Taxation Administration - Single Touch Payroll - Exemption for Employers with a Withholding Payer Number (F2019L00437)
1. The whole of the instrument
Repeal the instrument
Taxation Administration - Single Touch Payroll - 2020-21 year Withholding Payer Number Exemption 2020 (F2020L00801)
2. The whole of the instrument
Repeal the instrument
25 November 2021
Usha Narain
Acting Deputy Commissioner of Taxation
Policy, Analysis and Legislation
Law Design and Practice
Registration Number: F2022L00016
Registration Date: 5 January 2022
Related Explanatory Statements:
LI 2022/2 - Explanatory statement