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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.