NFPs that don’t require an Australian business number (ABN) but have employees, or are required to withhold an amount from a payment to a supplier, will need to have a withholding payer number (WPN). This may include organisations such as school canteens or small sporting clubs.
Generally, all employers need to report using Single Touch Payroll (STP). However, the exemption for employers with a WPN reporting using STP has been extended to the 2020-21 financial year.
To view the ATO information in details, click here.