LI 2023/22

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Taxation Administration Act 1953

Legislative Instrument

I, Ben Kelly, Deputy Commissioner of Taxation, make the following legislative instrument.

1 Name

This instrument is the Taxation Administration (Single Touch Payroll Reporting Exemption for Withholding Payer Number Holders) Instrument 2023.

2 Commencement

(1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

(2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3 Authority

This instrument is made under subsection 389-10(1) in Schedule 1 to the Act.

4 Definitions

Note 1: A number of expressions used in this instrument have the same meaning as in the Act, including the following:

(a)

ABN;

(b)

Commissioner;

(c)

Pay as you go withholding.

Note 2: Expressions used in Schedule 1 to the Act have the same meaning as in the Income Tax Assessment Act 1997 (see section 3AA of the Act).

In this instrument:

Act means the Taxation Administration Act 1953.

Single Touch Payroll reporting obligation means an obligation to notify the Commissioner of an amount under section 389-5 in Schedule 1 of the Act.

5 Schedules

Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

6 Exemption from Single Touch Payroll reporting

An entity is exempt from a Single Touch Payroll reporting obligation where:

(a)

the obligation arises in the period beginning on 1 July 2023 and ending on 30 June 2033; and

(b)

at the time the obligation arises, the entity:

(i)

does not have an ABN; and

(ii)

has been assigned a Withholding Payer Number by the Australian Taxation Office for the purposes of Pay as you go withholding.

Schedule 1 - Repeals

Taxation Administration - Single Touch Payroll - 2021-22 and 2022-23 years Withholding Payer Number Exemption 2021

1 The whole of the instrument

Repeal the instrument

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23 May 2023

Ben Kelly
Deputy Commissioner of Taxation

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Registration Number: F2023L00778

Registration Date: 13 June 2023

Related Explanatory Statements:

LI 2023/22 - Explanatory statement

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