Taxation Administration - Single Touch Payroll - 2020-21 year Withholding Payer Number Exemption 2020 instrument
Reference: STP 2020/2
Document type: Legislative Instrument
Enabling act: Taxation Administration Act 1953
Date of issue: 12 June 2020
Signatory: Louise Clarke Deputy Commissioner of Taxation Policy, Analysis and Legislation Law Design and Practice
Registration number: F2020L00801
Registration date: 26 June 2020


1. Name of instrument: This is the Taxation Administration - Single Touch Payroll - 2020-21 year Withholding Payer Number Exemption 2020 instrument. | 2. Commencement: This instrument commences on 1 July 2020. | 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 2020-21 financial year.