ATO STP Phase 2 enforcement (post-transition)
In plain English
The ATO will focus enforcement on employers not fulfilling Single Touch Payroll Phase 2 obligations after the transition period.
The Australian Taxation Office (ATO) is increasing enforcement of Single Touch Payroll (STP) Phase 2. This applies to employers after the transition period. The ATO will focus on ensuring employers correctly report and remit pay as you go (PAYG) withholding and other obligations through STP. The ATO’s website provides information and support for employers.
Why it matters
Ensure your business is fully compliant with STP Phase 2. The ATO is actively monitoring compliance and will take action against those who do not meet their obligations. Review your payroll processes and seek assistance if needed.
AI-assisted summary, grounded in the source link below. Generated 2026-05-23 via gemma3:12b.
Facts
ATO transition + enforcement focus on STP Phase 2 — payroll detail richer + integrated with Services Australia data sharing.
Outcome
Penalties for non-STP-2 lodgement; correction notices for income type errors.
Read the source
https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/single-touch-payrollRules Mate links to the regulator's own publication. We do not republish full decision text. Always verify the latest status against the source before acting.