Document ID: chunk:federal_register_of_legislation:F2019L00896:front:0
Version: federal_register_of_legislation:F2019L00896
Segment Type: other
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Legislative Instrument

Taxation Administration – Single Touch Payroll – Grace periods for correcting statements

I, Deborah Jenkins, Deputy Commissioner of Taxation, make this legislative instrument under subsection 389-25(5) of Schedule 1 to the Taxation Administration Act 1953.

Deborah Jenkins
Deputy Commissioner of Taxation
21 June 2019

      1. Name of instrument

    This determination is the Taxation Administration – Single Touch Payroll – Grace periods for correcting statements legislative instrument.

    2.                  Effective dates

    This instrument commences on 1 July 2019.

    3.                  Application

    This instrument applies to all entities that make a statement notifying an amount under item 1 or 2 of the table in subsection 389-5(1) of Schedule 1 to the Taxation Administration Act 1953.

    4.                  Determination

  (a)   For the purposes of subsection 389-25(5) of Schedule 1 to the Taxation Administration Act 1953, the period within which an entity may correct a statement made in an Single Touch Payroll report is set out in the following table:

ITEM  COLUMN A                                                                                                                                                                  COLUMN B                                                                                                                                                                                                                                                                                                                                    COLUMN C

      If the original statement was made in relation to…                                                                                                                        Then the period commences on…                                                                                                                                                                                                                                                                                                               And the period ends on the earlier of…