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Single Touch Payroll: closely held payees

Published on 24 Jun 21

Small employers (19 or fewer employees) have been required to report their arm's length employees since 1 July 2019 (subject to any applicable deferrals or exemptions) but have been exempt from reporting their closely held payees (CHP). They were originally exempt only until 30 June 2020 but, due to the COVID-19 pandemic, this was extended until 30 June 2021 (i.e. for 2019–20 and 2020–21). There was no need to apply for this exemption.

From 1 July 2021, small employers will have to report payroll information relating to their CHP through STP.

Author profile

Robyn Jacobson CTA
Robyn is the Senior Advocate at The Tax Institute. She has nearly three decades in the profession, including a public practice background that preceded her various training roles over 23 years. Robyn continues to be a regular conference and webinar presenter and is an avid advocate, social media commentator, columnist, blogger and podcaster. She is also regularly quoted in the media. Robyn is a Chartered Tax Adviser of The Tax Institute, a Fellow of both CA ANZ and CPA Australia, and a Registered Tax Agent. She regularly consults with the Treasury, ATO and professional bodies on technical issues including as Interim Co-Chair of the ATO’s Tax Practitioner Stewardship Group and a member of various other working groups. Robyn has been recognised as a Thought Leader for four consecutive years as Winner of this category at the Women In Finance Awards in 2019 and 2021, and at the Australian Accounting Awards in 2020 and 2022. Robyn was the Winner of the Accountants Daily Excellence Award in 2020 and was named in the global Top 50 Women in Accounting 2019. - Current at 20 June 2022
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