Legislative Instrument
Taxation Administration – Single Touch Payroll – 2021‑22 and 2022-23 years Withholding Payer Number Exemption 2021
I, Usha Narain, Acting Deputy Commissioner of Taxation, make this determination under subsection 389‑10(1) of Schedule 1 to the Taxation Administration Act 1953.
Usha Narain
Acting Deputy Commissioner of Taxation
Policy, Analysis and Legislation
Law Design and Practice
25 November 2021
This determination is the Taxation Administration – Single Touch Payroll – 2021‑22 and 2022-23 years Withholding Payer Number Exemption 2021.
This instrument commences on 1 July 2021.
This instrument applies to any entity which:
(a) pays an amount referred to in column 1 of the table in subsection 389‑5(1) of Schedule 1 to the Taxation Administration Act 1953
(b) does not have an Australian business number, and
(c) has been assigned by the Australian Taxation Office a withholding payer number for the purposes of pay as you go withholding.
An entity to which this instrument applies, which would otherwise have obligations under section 389‑5 of Schedule 1 to the Taxation Administration Act 1953 to report certain information in respect of payments it makes, is exempt from those reporting obligations for the 2021‑22 and 2022-23 financial years.
This instrument is repealed at the start of 1 October 2023.
Each instrument that is specified in Schedule 1 to this instrument is repealed as set out in the applicable items in that Schedule
Taxation Administration – Single Touch Payroll – Exemption for Employers with a Withholding Payer Number (F2019L00437)
Repeal the instrument
Taxation Administration – Single Touch Payroll –2020‑21 year Withholding Payer Number Exemption 2020 (F2020L00801)
Repeal the instrument