Taxation Administration Single Touch Payroll – Exemption for Employers from Reporting Contribution Amounts Paid to a Superannuation Fund (Cth)

Legislative Instrument

Taxation Administration – Single Touch Payroll – Exemption for Employers from Reporting Contribution Amounts Paid to a Superannuation Fund

I, Deborah Anne Jenkins, Deputy Commissioner of Taxation, make this determination under subsection 389-10(2) of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953).

Deputy Commissioner of Taxation

Dated: 20/12/2018

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.

1. Effective dates

This instrument commences on 1 July 2018.

1. 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.

1. 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.