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STP 2018/2


AUSTRALIAN GOVERNMENT

Taxation Administration Act 1953

I, Deborah Anne Jenkins, Deputy Commissioner of Taxation, make this instrument under subsection 389-10(1) of Schedule 1 to the Taxation Administration Act 1953.

Legislative Instrument

1. Name of instrument
This is the Single Touch Payroll - Exemption for Employers Having a Seasonal Workforce instrument.

2. Effective dates
This instrument commences on the day following its registration.

3. Application
This instrument applies to an entity that is a substantial employer within the meaning of subsection 389-5(6) of Schedule 1 to the Taxation Administration Act 1953.

4. Determination
An entity that would otherwise have obligations under section 389-5 of Schedule 1 to the Taxation Administration Act 1953 is exempt from those obligations if the following circumstances applied on the most recent 1 April:

(a)
 for at least 10 out of the immediately preceding 12 months before that day, the employer had fewer than 20 employees at any one time; and
(b)
 for at least 10 out of the immediately following 12 months after that day, the employer reasonably expects to have fewer than 20 employees at any one time; and
(c)
 the employer is not a member of a wholly-owned group for the purposes of subsection 389-5(6) of Schedule 1 to the Taxation Administration Act 1953.


14 May 2018
Deborah Anne Jenkins
Deputy Commissioner of Taxation



Registration Number: F2018L00711
Registration Date: 5 June 2018

Related Explanatory Statements:
STP 2018/2 - Explanatory statement



 


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