STP 2018/2


AUSTRALIAN GOVERNMENT

Taxation Administration Act 1953

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.

Legislative Instrument

1. Name of instrument

This is the Single Touch Payroll - Exemption for Employers Having a Seasonal Workforce instrument.

2. Effective dates

This instrument commences on the day following its registration.

3. Application

This instrument applies to an entity that is a substantial employer within the meaning of subsection 389-5(6) of Schedule 1 to the Taxation Administration Act 1953.

4. Determination

An entity that would otherwise have obligations under section 389-5 of Schedule 1 to the Taxation Administration Act 1953 is exempt from those obligations if the following circumstances applied on the most recent 1 April:

(a)
for at least 10 out of the immediately preceding 12 months before that day, the employer had fewer than 20 employees at any one time; and
(b)
for at least 10 out of the immediately following 12 months after that day, the employer reasonably expects to have fewer than 20 employees at any one time; and
(c)
the employer is not a member of a wholly-owned group for the purposes of subsection 389-5(6) of Schedule 1 to the Taxation Administration Act 1953.



14 May 2018

Deborah Anne Jenkins
Deputy Commissioner of Taxation


Registration Number: F2018L00711

Registration Date: 5 June 2018

Related Explanatory Statements:

STP 2018/2 - Explanatory statement