Your clients are required to report through Single Touch Payroll (STP).
If your clients are unable to report through STP, they must lodge a PAYG withholding payment summary annual report.
The due date for lodging a PAYG withholding payment summary annual report is:
- 14 August for large withholders (annual withholding more than $1 million) or those lodging without registered agent involvement
- 30 September for payers who are using a registered agent to lodge (excluding large withholders).
If your client's payment summary annual report is not lodged by the required lodgment due date, we may apply a failure to lodge on time penalty.