Federal Register of Legislation - Australian Government

Primary content

Exemptions as made
The instrument provides an exemption for employers with a seasonal workforce from mandatory reporting through Single Touch Payroll reporting.
Administered by: Treasury
Registered 05 Jun 2018
Tabling HistoryDate
Tabled HR18-Jun-2018
Tabled Senate18-Jun-2018
Date of repeal 01 Jul 2019
Repealed by Taxation Administration – Single Touch Payroll – Exemption for Employers Having a Seasonal Workforce (Repeal)

Legislative Instrument

 

Taxation Administration – Single Touch Payroll – Exemption for Employers Having a Seasonal Workforce

 

I, Deborah Anne Jenkins, Deputy Commissioner of Taxation, make this determination under subsection 389-10(1) of Schedule 1 to the Taxation Administration Act 1953.

 

 

 

Deputy Commissioner of Taxation

Dated: 14 May 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.