STP 2019/7

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AUSTRALIAN GOVERNMENT

This legislative instrument is repealed by Taxation Administration - Single Touch Payroll - Spent Instruments Repeal Determination 2022 (F2022L01171)

Taxation Administration Act 1953

I, Deborah Anne Jenkins, Deputy Commissioner of Taxation, make this instrument under subsection 389-10(2) of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953).

Legislative Instrument

1. Name of instrument

This is the Taxation Administration - Single Touch Payroll - Exemption for Employers from Reporting Contribution Amounts Paid to a Superannuation Fund instrument.

2. Commencement

This instrument commences on 1 July 2018.

3. Application

This instrument applies to:

(a)

the reporting required under section 389-5 of Schedule 1 to the TAA 1953, and

(b)

voluntary reporting under section 389-15 of Schedule 1 to the TAA 1953.

4. Determination

An entity that would otherwise have obligations to report amounts described at Item 3 in the table within subsection 389-5 (1) of Schedule 1 to the TAA 1953 is exempt from those obligations.

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20 December 2018

Deborah Anne Jenkins
Deputy Commissioner of Taxation

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Registration Number: F2019L00121

Registration Date: 11 February 2019

Related Explanatory Statements:

STP 2019/7 - Explanatory statement

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