Taxation Administration – Single Touch Payroll – Exemption for Employers with a Withholding Payer Number (Cth)

Legislative Instrument

Taxation Administration – Single Touch Payroll – Exemption for Employers with a Withholding Payer Number

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

Deputy Commissioner of Taxation

Dated: 5 March 2019

1. Name of instrument

This is the Taxation Administration – Single Touch Payroll – Exemption for Employers with a Withholding Payer Number instrument.

1. Commencement

This instrument commences on 1 July 2018 and applies to the 2018-2019 and 2019-2020 financial years.

1. Application

This instrument applies to entities which:

(a)pay an amount described in Column 1 of the table in subsection 389-5(1) of Schedule 1 to the Taxation Administration Act 1953; and

(b)do not have an Australian Business Number; and

(c)have 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.