I, Ben Kelly, Deputy Commissioner of Taxation, make this determination under paragraph 396‑55(b)(ii) of Schedule 1 to the Taxation Administration Act 1953.

Ben Kelly

Deputy Commissioner of Taxation

Policy, Analysis and Legislation

Law Design and Practice

27 April 2022

1.            Name of instrument

This determination is the Taxation Administration Deferral of Third Party Reports by Eligible Community Housing Providers for the 2020–21 Financial Year Determination 2022.

2.            Commencement

This instrument commences on the day after it is registered on the Federal Register of Legislation.

3.            Application

This instrument applies to eligible community housing providers.

4.            Determination

Eligible community housing providers may defer providing information to the Commissioner of Taxation under item 9A of the table in section 396-55 of Schedule 1 to the Taxation Administration Act 1953, in relation to certificates issued during the 2020–21 financial year under section 980-15 of the Income Tax Assessment Act 1997 until 1 August 2022 .

5.            Definitions

Eligible community housing providers are defined by subsection 980-10 of the ITAA 1997.

All other terms take their meaning from the Taxation Administration Act 1953 (see subsection 3AA(2) of this Act).

6.            Repeals

Each instrument that is specified in Schedule 1 to this instrument is repealed as set out in the applicable items in that Schedule

Schedule 1

Exemption of Eligible Community Housing Providers from Providing Third Party Reports for the 2018/19 and 2019/20 Years Determination 2019 (F2019L01044) registered 9 August 2019.

1.            The whole of the instrument

Taxation Administration Deferral of Third Party Reports by Eligible Community Housing Providers for the 2020–21 Financial Year Determination 2022.

2.            The whole of the instrument

Repeal the instrument on 1 October 2022