Taxation Administration – Single Touch Payroll – Grace periods for correcting statements (Cth)

Legislative Instrument

Taxation Administration – Single Touch Payroll – Grace periods for correcting statements

I, Deborah Jenkins, Deputy Commissioner of Taxation, make this legislative instrument under subsection 389-25(5) of Schedule 1 to the Taxation Administration Act 1953.

Deborah Jenkins Deputy Commissioner of Taxation 21 June 2019

1. Name of instrument

This determination is the Taxation Administration – Single Touch Payroll – Grace periods for correcting statements legislative instrument.

2. Effective dates

This instrument commences on 1 July 2019.

3. Application

This instrument applies to all entities that make a statement notifying an amount under item 1 or 2 of the table in subsection 389-5(1) of Schedule 1 to the Taxation Administration Act 1953.

4. Determination

(a) For the purposes of subsection 389-25(5) of Schedule 1 to the Taxation Administration Act 1953, the period within which an entity may correct a statement made in an Single Touch Payroll report is set out in the following table:

ITEM COLUMN A COLUMN B COLUMN C

If the original statement was made in relation to… Then the period commences on… And the period ends on the earlier of…