STP 2019/7
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This legislative instrument is repealed by Taxation Administration - Single Touch Payroll - Spent Instruments Repeal Determination 2022 (F2022L01171)Taxation Administration Act 1953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.
20 December 2018
Deborah Anne Jenkins
Deputy Commissioner of Taxation
Registration Number: F2019L00121
Registration Date: 11 February 2019
Related Explanatory Statements:
STP 2019/7 - Explanatory statement