STP Phase 2 doesn't change the payments you need to report through STP, but it does change how those amounts need to be reported.
These changes will make it easier to identify amounts that have specific tax, super or social security treatments. It will also help us with pre-fill, which will make it easier for your employees when they lodge their individual tax return.
You may need to report on:
- Income types
- Disaggregation of gross
- Back pays
- Exempt foreign employment income
- Salary sacrifice
- Tax that has been withheld or paid