Need An STP Exemption?

The ATO will consider granting an exemption for reporting through STP for:

  • a financial year; and/or
  • a particular employee or group of employees.

Small employers with 19 or fewer employees may be exempt from STP reporting if they meet any of the following criteria:

  • no or low digital capability;
  • no or unreliable internet service;
  • other special circumstances.

Employers who run their business in an area with no internet service can seek an exemption for one or more financial years.

Don’t forget that a quarterly STP reporting concession may be available until 30th June 2021 for micro employers (1 to 4 employees) who use a registered tax or BAS agent.

Employers with 19 or fewer employees and are exempt from STP reporting for payment made to their closely held payees until 30th June 2021.

avance can apply for an exemption on your behalf or let you know if you qualify for the temporary quarterly STP reporting concession.