Single Touch Payroll (STP) reporting started for large employers (20 or more employees) from 1 July 2018.
The 12 month transition period for large employers to start STP reporting ended on 30 June 2019.
The ATO will soon contact large employers who have yet to start reporting through STP and who are not covered by a deferral.
If your business has a lodgment deferral, you need to start STP reporting before the deferral end date. Failure to lodge on time penalties may apply if you fail to start reporting within a reasonable period.