STP 2018/2
AUSTRALIAN GOVERNMENT
This legislative instrument has been repealed by STP 2019/4 - Taxation Administration - Single Touch Payroll - Exemption for Employers Having a Seasonal Workforce (Repeal).Taxation Administration Act 1953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
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).