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STP Phase 2 Employer Guide

The ATO has released reporting guidelines to explain what is required for STP Phase 2 reporting through STP Phase 2 enabled software. The mandatory start date for STP Phase 2 reporting is 1 January 2022.

Your payroll software provider will advise if they have received a deferral from the ATO for the go live date.

To access the ATO STP Phase 2 reporting guidelines, click here

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