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No Requirement to Report Deferral

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Newbie

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I have many primary producer clients who only employ shearers.  I am presuming, if they don't shear until December this year (as an example), that they will be able to apply for a "No Requirement to Report Deferral".  My question is in regards to applying.  When you apply for this deferral you need to apply with a start date and an end date for the deferral.

 

From the ATO Site: "A No requirement to report will request you enter the start and end date.

Depending on the type of request you are submitting, your request may either be ‘accepted’ or ‘’sent for assessment’. You will receive an ATO receipt id and an on-screen message advising you of the outcome of your request.

Once your request has been submitted, you can keep a copy by selecting ‘print friendly’ to print or save as PDF."

 

Firstly, what will the start date be considering small employers onboarding to STP have now been given a blanket deferral until 30/09/19 please?

 

Secondly, with shearing the primary producer never knows the date shearing will commence.  The employer generally only knows a few days prior to shearing commencing that it is going to start then - and even then it can change.  If I choose an end date of 10/12/19 for example and shearing doesn't start until say 15/12/19 are there any consequences please?  I do understand this first year there are no penalties but will the answer to this question be the same next year?

Thank you

RK

 

 

1 ACCEPTED SOLUTION

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Most helpful response

ATO Certified Response

Former Community Support

Replies 0

Hi @RK,

 

Thanks for getting in touch!

 

If your client isn’t currently employing or paying any employees, then they don’t have an STP obligation yet. Therefore, they don’t need to apply for a deferral or let us know they have no requirement to report until such time they actually have an obligation (in this case, when they start employing people).

 

If it’s the case that you do apply for a deferral for say, 10/12/2019 but the client doesn’t employ anyone until 15/12/2019 that’s ok,  because the STP obligation only occurs when there is a payment made.

 

More information on quarterly reporting concession for seasonal and intermittent employers will be available on our website soon, including how seasonal employers and their registered agents will be able to apply.

 

Thanks, JodieH.

 

2 REPLIES 2

Devotee Registered Tax Practitioner

Replies 0

we recommend your start date be now and that your end date be your best guess for when you need the deferral.  if you lodge earlier the ATO will accept and if you dont lodge to much later you may get an enquiry. 

 

www.icb.org.au/stp

Most helpful response

ATO Certified Response

Former Community Support

Replies 0

Hi @RK,

 

Thanks for getting in touch!

 

If your client isn’t currently employing or paying any employees, then they don’t have an STP obligation yet. Therefore, they don’t need to apply for a deferral or let us know they have no requirement to report until such time they actually have an obligation (in this case, when they start employing people).

 

If it’s the case that you do apply for a deferral for say, 10/12/2019 but the client doesn’t employ anyone until 15/12/2019 that’s ok,  because the STP obligation only occurs when there is a payment made.

 

More information on quarterly reporting concession for seasonal and intermittent employers will be available on our website soon, including how seasonal employers and their registered agents will be able to apply.

 

Thanks, JodieH.