Most of the ATO’s Single Touch Payroll (STP) concessions will be coming to an end on 1 July 2021. If you have a current concession, you will need to be reporting each pay day through STP by this date.
Small employers (with 19 or fewer payees) have so far been exempt from reporting amounts paid to closely held payees. They will now need to report these amounts on or before each payday, or they can choose to report this information quarterly.