Taxation Administration - Single Touch Payroll - 2021-22 and 2022-23 years Withholding Payer Number Exemption 2021
Reference: LI 2022/2
Document type: Legislative Instrument
Enabling act: Taxation Administration Act 1953
Date of issue: 25 November 2021
Signatory: Usha Narain Acting Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice
Registration number: F2022L00016
Registration date: 5 January 2022
This legislative instrument replaces and repeals Taxation Administration - Single Touch Payroll - Exemption for Employers with a Withholding Payer Number (F2019L00437) and Taxation Administration - Single Touch Payroll -2020 21 year Withholding Payer Number Exemption 2020 (F2020L00801) | This instrument is repealed at the start of 1 October 2023.


1. Name of instrument: This determination is the Taxation Administration - Single Touch Payroll - 2021-22 and 2022-23 years Withholding Payer Number Exemption 2021. | 2. Commencement: This instrument commences on 1 July 2021. | 3. 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. (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. | 4. 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. | 5. Repeal of this instrument: This instrument is repealed at the start of 1 October 2023. | 6. Schedule: Each instrument that is specified in Schedule 1 to this instrument is repealed as set out in the applicable items in that Schedule Taxation Administration - Single Touch Payroll - Exemption for Employers with a Withholding Payer Number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) | 2. The whole of the instrument: Repeal the instrument