Effective 1 July 2018, employers with 20 or more employees are required to report payments such as salaries and wages, PAYG (Pay As You Go) withholding and Superannuation information directly to the Australian Tax Office (ATO). This new reporting is referred to as Single Touch Payroll (STP). STP is based on pay period and concludes the payroll process, thus reporting is done after processing payroll and making payments to employees.
This new KM document explains how to process STP and also links to ESU information. Doc ID 2412525.1. http://ora.cl/6hd8C