Federal Register of Legislation - Australian Government

Primary content

Determinations/Taxation as made
This instrument repeals six legislative instruments relating to Single Touch Payroll reporting that are no longer required as they have no ongoing operation.
Administered by: Treasury
Registered 06 Sep 2022
Tabling HistoryDate
Tabled HR07-Sep-2022
Tabled Senate08-Sep-2022
To be repealed 02 Dec 2022
Repealed by Division 1 of Part 3 of Chapter 3 of the Legislation Act 2003

 

 

I, Matthew Bambrick, Acting Deputy Commissioner of Taxation, make this determination under sections 16-153, 16-180 and 389-10 of Schedule 1 to the Taxation Administration Act 1953.

 

Matthew Bambrick

Acting Deputy Commissioner of Taxation

Policy, Analysis and Legislation

Law Design and Practice

13.07.2022

 

 

1.            Name of instrument

This determination is the Taxation Administration – Single Touch Payroll – Spent Instruments Repeal Determination 2022.

 

2.            Commencement

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

 

3.            Repeals

Each instrument listed in Schedule 1 to this instrument is repealed.

 

Schedule 1

PAYG Withholding annual reporting exemptions: Single Touch Payroll optional year (F2018L00494)

Taxation Administration – Single Touch Payroll – Exemption for Employers from Reporting Contribution Amounts Paid to a Superannuation Fund (F2019L00121)

Taxation Administration – Single Touch Payroll – Exemption for Insolvency Practitioners and Employers subject to their appointment (F2019L00440)

Taxation Administration – Single Touch Payroll – Exemptions for payments made to Members by Portable Long Service Leave and Portable Redundancy Scheme Providers (F2019L00457)

Taxation Administration – Single Touch Payroll – 2020-21 year Portable Long Service Leave and Portable Redundancy Scheme Providers Exemption 2020 (F2020L00800)

Taxation Administration – Single Touch Payroll – 2019-20 and 2020-21 Income Years Closely Held Payees Exemption 2021 (F2021L01037)