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

Legislative Instrument

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

I, Usha Narain, Acting Deputy Commissioner of Taxation, make this determination under subsection 389‑10(1) of Schedule 1 to the Taxation Administration Act 1953.

Usha Narain

Acting Deputy Commissioner of Taxation

Policy, Analysis and Legislation

Law Design and Practice

25 November 2021

1. Name of instrument

This determination is the Taxation Administration – Single Touch Payroll – 2021‑22 and 2022-23 years Withholding Payer Number Exemption 2021.

1. Commencement

This instrument commences on 1 July 2021.

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 2021‑22 and 2022-23 financial years.

1. Repeal of this instrument

This instrument is repealed at the start of 1 October 2023.

1. Schedule

Each instrument that is specified in Schedule 1 to this instrument is repealed as set out in the applicable items in that Schedule

Schedule 1

Taxation Administration – Single Touch Payroll – Exemption for Employers with a Withholding Payer Number (F2019L00437)

1. The whole of the instrument

Repeal the instrument

Taxation Administration – Single Touch Payroll –2020‑21 year Withholding Payer Number Exemption 2020 (F2020L00801)

1. The whole of the instrument

Repeal the instrument