If you are a micro employer and need more time and support to move to real-time pay day reporting, you can choose to report for STP through your registered tax or BAS agent on a quarterly basis until 30 June 2021. Your registered agent will need to lodge the Single Touch Payroll (STP) report on your behalf through an STP-enabled solution.
Your registered agent must apply for the concession on your behalf by 30 September 2019. Details are available from the ATO web site.