Federal Register of Legislation - Australian Government

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Determinations/Financial (Other) as made
This instrument prescribes kinds of amounts determined for the purposes of paragraph 389-5(2)(b) of Schedule 1 to the Taxation Administration Act 1953 that need to be reported by employers to the Commissioner of Taxation under Single Touch Payroll.
Administered by: Treasury
Registered 12 Feb 2019
Tabling HistoryDate
Tabled HR12-Feb-2019
Tabled Senate13-Feb-2019
Date of repeal 03 Feb 2021
Repealed by Taxation Administration – Single Touch Payroll – Amounts to be Notified Determination 2021

Legislative Instrument

 

Single Touch Payroll – Determination of Amounts to be Notified

 

I, Deborah Anne Jenkins, Deputy Commissioner of Taxation, make this determination under subsection 389-5(3) of Schedule 1 to the Taxation Administration Act 1953 (TAA 1953).

 

 

Signed by Deborah Jenkins

Deputy Commissioner of Taxation

Dated: 20/12/2018

 

 

1.            Name of instrument

This determination is the Single Touch Payroll – Determination of Amounts to be Notified legislative instrument.

2.            Effective dates

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.  

4.            Determination

(a)  The specifications published in the Standard Business Reporting Australian Taxation Office Payroll Event package (the Package) describe the information which is required to be notified in the approved form under sections 389-5 and 389-15 of Schedule 1 to the TAA 1953. The Package will be available at www.ato.gov.au/PAYGWapprovedforms

(b)  Where the Package requires the notification of an amount which is not an amount that must be notified under subsection 389-5(1), that amount is determined to be one that the approved form may require for the purposes of paragraph 389-5(2)(b) of Schedule 1 to the TAA 1953.

(c)  The reference to a package in paragraph (a) is a reference to that package as it is published from time to time.