Single Touch Payroll - Determination of Amounts to be Notified legislative instrument
Reference: STP 2019/6
Document type: Legislative Instrument
Enabling act: Taxation Administration Act 1953
Date of issue: 20 December 2018
Signatory: Deborah Anne Jenkins Deputy Commissioner of Taxation
Registration number: F2019L00122
Registration date: 12 February 2019


1. Name of instrument: This determination is the Single Touch Payroll - Determination of Amounts to be Notified legislative instrument. | 2. Commencement: This instrument commences on 1 July 2018. | 3. 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. (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. | 4. Determination: (a) The specifications published in the Standard Business Reporting Australian Taxation Office Payroll Event package (the Package) describe the information which is required to be notified in the approved form under sections 389-5 and 389-15 of Schedule 1 to the TAA 1953. The Package will be available at www.ato.gov.au/PAYGWapprovedforms (b) Where the Package requires the notification of an amount which is not an amount that must be notified under subsection 389-5(1), that amount is determined to be one that the approved form may require for the purposes of paragraph 389-5(2)(b) of Schedule 1 to the TAA 1953. (c) The reference to a package in paragraph (a) is a reference to that package as it is published from time to time. (a) The specifications published in the Standard Business Reporting Australian Taxation Office Payroll Event package (the Package) describe the information which is required to be notified in the approved form under sections 389-5 and 389-15 of Schedule 1 to the TAA 1953. The Package will be available at www.ato.gov.au/PAYGWapprovedforms (b) Where the Package requires the notification of an amount which is not an amount that must be notified under subsection 389-5(1), that amount is determined to be one that the approved form may require for the purposes of paragraph 389-5(2)(b) of Schedule 1 to the TAA 1953. (c) The reference to a package in paragraph (a) is a reference to that package as it is published from time to time.