Taxation Administration - Single Touch Payroll - Exemption for Employers from Reporting Contribution Amounts Paid to a Superannuation Fund instrument
Reference: STP 2019/7
Document type: Legislative Instrument
Enabling act: Taxation Administration Act 1953
Date of issue: 20 December 2018
Signatory: Deborah Anne Jenkins Deputy Commissioner of Taxation
Registration number: F2019L00121
Registration date: 11 February 2019


1. Name of instrument: This is the Taxation Administration - Single Touch Payroll - Exemption for Employers from Reporting Contribution Amounts Paid to a Superannuation Fund instrument. | 2. Commencement: This instrument commences on 1 July 2018. | 3. Application: This instrument applies to: (a) the reporting required under section 389-5 of Schedule 1 to the TAA 1953, and (b) voluntary reporting under section 389-15 of Schedule 1 to the TAA 1953. (a) the reporting required under section 389-5 of Schedule 1 to the TAA 1953, and (b) voluntary reporting under section 389-15 of Schedule 1 to the TAA 1953. | 4. Determination: An entity that would otherwise have obligations to report amounts described at Item 3 in the table within subsection 389-5 (1) of Schedule 1 to the TAA 1953 is exempt from those obligations.