STP 2021/D1

Taxation Administration Act 1953

I, Louise Clarke, Deputy Commissioner of Taxation, make this determination under subsection 389-10(1) of Schedule 1 to the Taxation Administration Act 1953.

Draft Legislative Instrument

1. Name of instrument

This determination is the Taxation Administration - Single Touch Payroll - 2021-22 year Withholding Payer Number Exemption 2021.

2. Commencement

This instrument commences on 1 July 2021.

3. Application

This instrument applies to any entity which:

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
does not have an Australian business number, and
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 financial year.

5. Consultation

Subsection 17(1) of the Legislation Act 2003 requires, before the making of a determination, that the Commissioner is satisfied that appropriate and reasonably practicable consultation has been undertaken.

As part of the consultation process, you are invited to comment on the draft determination and its accompanying draft explanatory statement.

Please forward your comments to the contact officer by the due date.

Due date: 8 July 2021
Contact officer: Haydon Green
Phone: (03) 8601 9247

Draft published 10 June 2021

Louise Clarke
Deputy Commissioner of Taxation
Policy, Analysis and Legislation
Law Design and Practice

Related Explanatory Statements:

STP 2021/D1 - Explanatory statement

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