Institute of Certified Bookkeepers
See the commissioners statement about small employers including specifically allowing BAS Agents to help businesses do STP once per quarter.
Your voice as bookkeepers through ICB has been a major part of these developments
The Commissioner of the ATO has provided certainty to Bookkeepers and Business about the ATO approach to implementing STP for small employers.
1/ Use a BAS Agent
2/ if you need to, lodge quarterly only
3/ Start by 30 Sept 2019
We will offer micro employers (1 to 4 employees) help to transition to STP and a number of alternative options – such as allowing those who rely on a registered tax or BAS agent to report quarterly for the first two years, rather than each time payroll is run.
Small employers can start reporting any time from the 1 July start date to 30 September 2019. We will grant deferrals to any small employer who requests additional time to start STP reporting.
There will be no penalties for mistakes, missed or late reports for the first year.
We will provide exemptions from STP reporting for employers experiencing hardship, or in areas with intermittent or no internet connection. "
  • 14 February 2019