The ATO has extended the Single Touch Payroll (‘STP’) reporting exemption available to entities that have a withholding payer number (‘WPN’).
As a result of this extension, certain entities that have a WPN (but not an ABN) will not be required to report under STP for the 2021‑22 and 2022-23 financial years.
This continues the exemption that has been provided to relevant entities since the commencement of the 2018-19 financial year.
Any entity covered by the exemption may still choose to voluntarily report under STP.
