Taxable Payments Reporting System - Reporting Exemptions for Certain Entities Determination 2019
Reference: TPRS 2019/1
Document type: Legislative Instrument
Enabling act: Taxation Administration Act 1953
Signatory: Deborah Anne Jenkins Deputy Commissioner of Taxation
Registration number: F2019L00864
Registration date: 24 June 2019


1. Name of instrument: This instrument is the Taxable Payments Reporting System - Reporting Exemptions for Certain Entities Determination 2019. | 2. Commencement: This instrument commences on 1 July 2019. | 3. Definitions: All references to legislation are to Schedule 1 to the Taxation Administration Act 1953 (TAA) unless otherwise specified. ABN has the meaning given by the A New Tax System (Australian Business Number) Act 1999. consideration has the meaning given by the GST Act. GST Act means the A New Tax System (Goods and Services Tax) Act 1999. relevant GST turnover, as at the end of a reporting period means: (a) if the entity has been making supplies for at least 12 months - the entity's current GST turnover (within the meaning of the GST Act) as at the end of the reporting period; or (b) otherwise - the entity's projected GST turnover (within the meaning of the GST Act) as at the end of the reporting period. reporting period means a period described in paragraph 396-55(a) of Schedule 1 to the TAA that commences on or after 1 July 2019. supply has the meaning given by the GST Act. (a) if the entity has been making supplies for at least 12 months - the entity's current GST turnover (within the meaning of the GST Act) as at the end of the reporting period; or (b) otherwise - the entity's projected GST turnover (within the meaning of the GST Act) as at the end of the reporting period. | 4. Repeal of determinations taken to have been made by the Commissioner of Taxation: 1) Under subitem 3(5) of Part 2 of Schedule 2 to the Treasury Laws Amendment (Black Economy Taskforce Measures No. 1) Act 2018, the determination made under subitem 3(1) in Part 2 of Schedule 2 to that Act is repealed. 2) Under subitem 3(5) of Schedule 2 to the Treasury Laws Amendment (Black Economy Taskforce Measures No. 2) Act 2018, the determination made under paragraph 3(1)(a) in Schedule 2 to that Act is repealed. | 5. Determination: Exemption for entities with an ABN that supply a cleaning service 1) Where section 396-55 requires an entity to prepare and give a report for a transaction that is described in item 11 of the table in that section and that happens during a reporting period, the entity is not so required if: (a) the total value of the consideration that: (i) is received by the entity during the reporting period; and (ii) relates to the supply by the entity, including by a contractor or subcontractor on behalf of the entity, of a cleaning service; is less than 10% of the entity's relevant GST turnover as at the end of the reporting period; and (b) the transaction is not described in another item of the table in section 396-55; and (c) the entity has not, before the time by which section 396-55 requires the report to be given, or within such further time allowed by the Commissioner, chosen to be required to prepare and give a report for the transaction. (a) the total value of the consideration that: (i) is received by the entity during the reporting period; and (ii) relates to the supply by the entity, including by a contractor or subcontractor on behalf of the entity, of a cleaning service; is less than 10% of the entity's relevant GST turnover as at the end of the reporting period; and (b) the transaction is not described in another item of the table in section 396-55; and (c) the entity has not, before the time by which section 396-55 requires the report to be given, or within such further time allowed by the Commissioner, chosen to be required to prepare and give a report for the transaction. (i) is received by the entity during the reporting period; and (ii) relates to the supply by the entity, including by a contractor or subcontractor on behalf of the entity, of a cleaning service; 2) For paragraph 1(c), an entity giving a report for the transaction is sufficient evidence of the making of the choice. Exemption for entities with an ABN that supply a courier or road freight service 3) Where section 396-55 requires an entity to prepare and give a report for a transaction that is described in item 12 of the table in that section and that happens during a reporting period, the entity is not so required if: (a) the total value of the consideration that: (i) is received by the entity during the reporting period; and (ii) relates to the supply by the entity, including by a contractor or subcontractor on behalf of the entity, of a courier service or a road freight service; is less than 10% of the entity's relevant GST turnover as at the end of the reporting period; and (b) the transaction is not described in another item of the table in section 396-55; and (c) the entity has not, before the time by which section 396-55 requires the report to be given, or within such further time allowed by the Commissioner, chosen to be required to prepare and give a report for the transaction. (a) the total value of the consideration that: (i) is received by the entity during the reporting period; and (ii) relates to the supply by the entity, including by a contractor or subcontractor on behalf of the entity, of a courier service or a road freight service; is less than 10% of the entity's relevant GST turnover as at the end of the reporting period; and (b) the transaction is not described in another item of the table in section 396-55; and (c) the entity has not, before the time by which section 396-55 requires the report to be given, or within such further time allowed by the Commissioner, chosen to be required to prepare and give a report for the transaction. (i) is received by the entity during the reporting period; and (ii) relates to the supply by the entity, including by a contractor or subcontractor on behalf of the entity, of a courier service or a road freight service; 4) For paragraph 3(c), giving a report for the transaction is sufficient evidence of the making of the choice. Exemption for entities with an ABN that supply a security, investigation or surveillance service 5) Where section 396-55 requires an entity to prepare and give a report for a transaction that is described in item 13 of the table in that section and that happens during a reporting period, the entity is not so required if: (a) the total value of the consideration that: (i) is received by the entity during that reporting period; and (ii) relates to the supply by the entity, including by a contractor or subcontractor on behalf of the entity, of a security, investigation or surveillance service; is less than 10% of the entity's relevant GST turnover as at the end of the reporting period; and (b) the transaction is not described in another item of the table in section 396-55; and (c) the entity has not, before the time by which section 396-55 requires the report to be given, or within such further time allowed by the Commissioner, chosen to be required to prepare and give a report for the transaction. (a) the total value of the consideration that: (i) is received by the entity during that reporting period; and (ii) relates to the supply by the entity, including by a contractor or subcontractor on behalf of the entity, of a security, investigation or surveillance service; is less than 10% of the entity's relevant GST turnover as at the end of the reporting period; and (b) the transaction is not described in another item of the table in section 396-55; and (c) the entity has not, before the time by which section 396-55 requires the report to be given, or within such further time allowed by the Commissioner, chosen to be required to prepare and give a report for the transaction. (i) is received by the entity during that reporting period; and (ii) relates to the supply by the entity, including by a contractor or subcontractor on behalf of the entity, of a security, investigation or surveillance service; 6) For paragraph 5(c), giving a report for the transaction is sufficient evidence of the making of the choice. Exemption for entities with an ABN that supply an information technology service 7) Where section 396-55 requires an entity to prepare and give a report for a transaction that is described in item 14 of the table in that section and that happens during a reporting period, the entity is not so required if: (a) the total value of the consideration that: (i) is received by the entity during that reporting period; and (ii) relates to the supply by the entity, including by a contractor or subcontractor on behalf of the entity, of an information technology service; is less than 10% of the entity's relevant GST turnover as at the end of that reporting period; and (b) the transaction is not described in another item of the table in section 396-55; and (c) the entity has not, before the time by which section 396-55 requires the report to be given, or within such further time allowed by the Commissioner, chosen to be required to prepare and give a report for the transaction (a) the total value of the consideration that: (i) is received by the entity during that reporting period; and (ii) relates to the supply by the entity, including by a contractor or subcontractor on behalf of the entity, of an information technology service; is less than 10% of the entity's relevant GST turnover as at the end of that reporting period; and (b) the transaction is not described in another item of the table in section 396-55; and (c) the entity has not, before the time by which section 396-55 requires the report to be given, or within such further time allowed by the Commissioner, chosen to be required to prepare and give a report for the transaction (i) is received by the entity during that reporting period; and (ii) relates to the supply by the entity, including by a contractor or subcontractor on behalf of the entity, of an information technology service; 8) For paragraph 7(c), giving a report for the transaction is sufficient evidence of the making of the choice.