Taxation Administration - Single Touch Payroll - Amounts to be Notified Amendment (Australian Apprenticeships Incentives) Determination 2022
Reference: LI 2022/37
Document type: Legislative Instrument
Enabling act: Taxation Administration Act 1953
Date of issue: 14 November 2022
Signatory: Ben Kelly Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice
Registration number: F2022L01583
Registration date: 6 December 2022


1. Name of instrument: This determination is the Taxation Administration - Single Touch Payroll - Amounts to be Notified Amendment (Australian Apprenticeships Incentives) Determination 2022. | 2. Commencement: This instrument commences on 1 July 2022. | 3. Amendments: The instrument that is specified in Schedule 1 to this instrument is amended as set out in that Schedule. Taxation Administration - Single Touch Payroll - Amounts to be Notified Determination 2021 (F2021L00094) | 1. After subsection 4(k): Insert: (l) an amount paid to an Australian Apprentice by the Commonwealth Department responsible for administering programs that have the purpose of encouraging training and developing skills within the Australian apprenticeships system. (l) an amount paid to an Australian Apprentice by the Commonwealth Department responsible for administering programs that have the purpose of encouraging training and developing skills within the Australian apprenticeships system. | 2. After subsection 5(m): Insert: (n) 'Australian Apprentice' means a person who is employed as an apprentice or trainee under a training contract approved by the government body responsible for the operation of the vocational education and training system within a State or Territory. (n) 'Australian Apprentice' means a person who is employed as an apprentice or trainee under a training contract approved by the government body responsible for the operation of the vocational education and training system within a State or Territory.