In 2018, the ATO introduced Single Touch Payroll. The introduction was two tiered with businesses with more than 19 employees being the first to start paying their payroll and tax and super via this new arrangement.
It is now the turn of smaller businesses and Employers with 19 or less employees will be required to start reporting through Single Touch Payroll from 1st July 2019, following legislation passing Parliament.
The first year of Reporting will be a “transition year” with support provided for small business to comply.
More information may be found on the ATO website: https://www.ato.gov.au/business/single-touch-payroll/