PAYG Withholding annual reporting exemptions: Single Touch Payroll optional year
Reference: STP 2018/1
Document type: Legislative Instrument
Enabling act: Taxation Administration Act 1953
Date of issue: 13 February 2018
Signatory: Deborah Anne Jenkins Deputy Commissioner of Taxation
Registration number: F2018L00494
Registration date: 19 April 2018


1. Name of instrument: This instrument is the PAYG Withholding annual reporting exemptions: Single Touch Payroll optional year. | 2. Effective dates: This instrument commences on the day after its date of registration. | 3. Application: This instrument applies to entities required to give: 1. an annual report to the Commissioner under section 16-153 of Schedule 1 to the Taxation Administration Act 1953, and/or 2. payment summaries to payees under section 16-155 of Schedule 1 to the Taxation Administration Act 1953 1. an annual report to the Commissioner under section 16-153 of Schedule 1 to the Taxation Administration Act 1953, and/or 2. payment summaries to payees under section 16-155 of Schedule 1 to the Taxation Administration Act 1953 within the class of cases described below. Class of cases Entities that, on a voluntary basis, report amounts as prescribed in section 389-5 of Schedule 1 to the Taxation Administration Act 1953 for all or part of the period between 1July 2017 to 30 June 2018 by no later than 14 August 2018. | 4. Annual reporting and payment summaries: For the year ended 30 June 2018, entities within this class of cases will not be required to: 1. Include amounts and information so reported in an annual report to the Commissioner under section 16-153 of Schedule 1 to the Taxation Administration Act 1953, or 2. give annual payment summaries under section 16-155 of Schedule 1 to the Taxation Administration Act 1953 for amounts so reported. 1. Include amounts and information so reported in an annual report to the Commissioner under section 16-153 of Schedule 1 to the Taxation Administration Act 1953, or 2. give annual payment summaries under section 16-155 of Schedule 1 to the Taxation Administration Act 1953 for amounts so reported.