Recent changes to the law make STP reporting compulsory for employers with less than 20 employees, with effect from 1 July 2019.
However, recognising that the move to real time reporting may be a big change for small employers, the ATO has announced a flexible approach that allows smaller employers to start anytime between 1 July 2019 and 30 September 2019.
Additional options apply for micro employers with four or less employees and for small employers reporting o “closely held payees” (eg family members).