Taxation Administration - Single Touch Payroll - Exemption for Employers with a Withholding Payer Number instrument
Reference: STP 2019/1
Document type: Legislative Instrument
Enabling act: Taxation Administration Act 1953
Date of issue: 5 March 2019
Signatory: Deborah Anne Jenkins Deputy Commissioner of Taxation
Registration number: F2019L00437
Registration date: 28 March 2019


1. Name of instrument: This is the Taxation Administration - Single Touch Payroll - Exemption for Employers with a Withholding Payer Number instrument. | 2. Commencement: This instrument commences on 1 July 2018 and applies to the 2018-2019 and 2019-2020 financial years. | 3. Application: This instrument applies to entities which: (a) pay an amount described in Column 1 of the table in subsection 389-5(1) of Schedule 1 to the Taxation Administration Act 1953; and (b) do not have an Australian Business Number; and (c) have been assigned by the Australian Taxation Office a Withholding Payer Number for the purposes of Pay As You Go Withholding. (a) pay an amount described in Column 1 of the table in subsection 389-5(1) of Schedule 1 to the Taxation Administration Act 1953; and (b) do not have an Australian Business Number; and (c) have 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.