Taxation Administration – Single Touch Payroll –2020-21 year Withholding Payer Number Exemption 2020 (Cth)

Legislative Instrument

Taxation Administration – Single Touch Payroll – 2020‑21 year Withholding Payer Number Exemption 2020

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

Louise Clarke

Deputy Commissioner of Taxation

Policy, Analysis and Legislation

Law Design and Practice

Date of making: 12 June 2020

1. Name of instrument

This is the Taxation Administration – Single Touch Payroll –2020‑21 year Withholding Payer Number Exemption 2020 instrument.

1. Commencement

This instrument commences on 1 July 2020.

1. Application

This instrument applies to any entity which:

(a) 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

(b)        does not have an Australian business number, and

(c)        has been assigned by the Australian Taxation Office a withholding payer number for the purposes of pay as you go withholding.

1. 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 2020‑21 financial year.