Taxation Administration – Single Touch Payroll – Amounts to be Notified Determination 2021

made under subsection 389-5(3) of Schedule 1 to the Taxation Administration Act 1953.

Compilation No. 1 

Compilation date: 01 July 2022

Includes amendments up to: Taxation Administration – Single Touch Payroll – Amounts to be Notified Amendment (Australian Apprenticeships Incentives) Determination 2022
 

About this compilation

This compilation

This is a compilation of the Taxation Administration – Single Touch Payroll – Amounts to be Notified Determination 2021 that shows the text of the law as amended and in force on 1 July 2022 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

1  Name of instrument

  This determination is the Taxation Administration – Single Touch Payroll – Amounts to be Notified Determination 2021 legislative instrument.

3  Application

  This instrument applies to the reporting required under section 389-5 of Schedule 1 to the Taxation Administration Act 1953.

4  Determination

  The following kinds of amounts are determined for the purposes of paragraph 389-5(2)(b) of Schedule 1 to the Taxation Administration Act 1953:

(a)      an amount that is not a SGAA sacrificed ordinary time earnings amount but which, as the result of an effective salary sacrifice arrangement, reduces the ordinary time earnings of an employee

(b)      an amount that is not a SGAA sacrificed salary or wages amount but which, as the result of an effective salary sacrifice arrangement, reduces the salary and wages payable to an employee

(c)      a superannuation liability amount

(d)      a tax offset amount

(e)      a foreign tax paid amount

(f)       an exempt foreign income amount

(g)      a foreign employment income amount

(h)      a lump sum D amount

(i)       a payment made under the Community Development Employment Project scheme

(j)       a voluntary agreement to withhold amount

(k)      a labour hire arrangement amount

(l)       an amount paid to an Australian Apprentice by the Commonwealth Department responsible for administering programs that have the purpose of encouraging training and developing skills within the Australian apprenticeships system.

5  Definitions

  In this determination:

(a)      ‘salary and wages’ has the same meaning as in the Superannuation Guarantee (Administration) Act 1992

(b)      ‘SGAA sacrificed ordinary time earnings amount’ has the same meaning as the term ‘sacrificed ordinary time earnings amount’ defined in the Superannuation Guarantee (Administration) Act 1992

(c)      ‘SGAA sacrificed salary or wages amount’ has the same meaning as the term ‘sacrificed salary or wages amount’ defined in the Superannuation Guarantee (Administration) Act 1992

(d)      ‘employee’ has the same meaning as in the Superannuation Guarantee (Administration) Act 1992, but disregard subsection 12(3) of that Act

(e)      ‘superannuation liability amount’ means the total of amounts which the entity will be liable to pay under the Superannuation Guarantee (Administration) Act 1992) in respect of payments made to an employee since the preceding 1 July

(f)       ‘tax offset amount’ means the amount claimed by a payee in a Tax file number declaration or Withholding declaration to reduce withholding due to an offset entitlement

(g)      ‘foreign tax paid amount’ – an amount of tax paid to a foreign government or revenue authority in respect of payments made to payees who are Australian residents for tax purposes but who are working in that foreign country

(h)      ‘exempt foreign income amount’ – an amount that constitutes foreign earnings of the payee that is exempt from tax under section 23AG of the Income Tax Assessment Act 1936

(i)       ‘foreign employment income amount’ is an amount that is assessable income paid to payees, who are Australian tax residents, that is subject to tax in another country, for work performed in that country, if the qualification period is met

(j)       ‘lump sum D amount’ means the amount of a genuine redundancy payment or an early retirement payment (as defined in the Income Tax Assessment Act 1997) that does not exceed the amount worked out under section 83-170 of that Act

(k)      ‘Voluntary agreement to withhold amount’ is an amount withheld under Section 12-55 of Schedule 1 to Taxation Administration Act 1953

(l)       ‘Labour hire arrangement amount’ is an amount withheld under section 12-60 of Schedule 1 to the Taxation Administration Act 1953

(m)    ‘Community Development Employment Project scheme’ is a subsidised wage program for activities to prevent and address family violence and substance misuse problems in Indigenous communities

(n)      ‘Australian Apprentice’ means a person who is employed as an apprentice or trainee under a training contract approved by the government body responsible for the operation of the vocational education and training system within a State or Territory.

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history