Single Touch Payroll - Exemption for Employers Having a Seasonal Workforce instrument
Reference: STP 2018/2
Document type: Legislative Instrument
Enabling act: Taxation Administration Act 1953
Date of issue: 14 May 2018
Signatory: Deborah Anne Jenkins Deputy Commissioner of Taxation
Registration number: F2018L00711
Registration date: 5 June 2018


1. Name of instrument: This is the Single Touch Payroll - Exemption for Employers Having a Seasonal Workforce instrument. | 2. Effective dates: This instrument commences on the day following its registration. | 3. Application: This instrument applies to an entity that is a substantial employer within the meaning of subsection 389-5(6) of Schedule 1 to the Taxation Administration Act 1953. | 4. Determination: An entity that would otherwise have obligations under section 389-5 of Schedule 1 to the Taxation Administration Act 1953 is exempt from those obligations if the following circumstances applied on the most recent 1 April: (a) for at least 10 out of the immediately preceding 12 months before that day, the employer had fewer than 20 employees at any one time; and (b) for at least 10 out of the immediately following 12 months after that day, the employer reasonably expects to have fewer than 20 employees at any one time; and (c) the employer is not a member of a wholly-owned group for the purposes of subsection 389-5(6) of Schedule 1 to the Taxation Administration Act 1953. (a) for at least 10 out of the immediately preceding 12 months before that day, the employer had fewer than 20 employees at any one time; and (b) for at least 10 out of the immediately following 12 months after that day, the employer reasonably expects to have fewer than 20 employees at any one time; and (c) the employer is not a member of a wholly-owned group for the purposes of subsection 389-5(6) of Schedule 1 to the Taxation Administration Act 1953.