Single Touch Payroll
If an employer reports through Single Touch Payroll they are not required to provide a payment summary to their employees.
Income statements will replace payment summaries. Employees can access their income statements through ATO online services via myGov, at any time. Employees will receive a notification from ATO in their myGov inbox when their income statement is ‘Tax Ready’, so they can complete their tax return.
Employees will be able to contact the ATO for a copy of their income statement if they do not have access to myGov.