I attended a session with 300 accountants and only one person knew these issues. They were from the ATO. They mentioned these things : 1. 2019 Tax. No PAYG Summary Employers no longer have to issue paper PAYG sumamries if they use Single Touch Payroll. The payroll data will be prefilled by the ATO. BUT only after the employer closes off the year and confirms payroll is final with the ATO. Many (but not all) employers will issue a PAYG summary of convenience. Anyone planning a early lodgement will find a issue. The ATO may NOT PROCESS a lodgement until the employer prefill is valid. Anti-fraud. Smaller employers not yet using STP must issue paper copies like in the past. This will be the final year. STP is a fatal blow to employers who dont pay super. The ATO can monitor real time non-compliance. Issue : Early lodgers may have lodgements refused or delayed by many weeks when data isnt validated. Tax agents may be unable to lodge until a PAYG Summary is validated. 2. Deduction D1 - D15 In the past the ATO received the total for each item only. For the 2019 year every bit of info entered into each field will be transmitted to the ATO eg a list of donation or work related deductions etc. 2019 will be a year when a far higher review will be applied to taxpayers claiming deductions. Taxpayers and tax agents will receive a pre-lodgement report that indicates each taxpayers variance (+/-) from average claims for their age, occupation and salary range for every deduction type. I will now state the obvious..... Taxpayers above average may need to consider substantiation as they pose a higher risk of audit / review. 3. From 1 July 2019 Deductions for wages, salary, bonuses etc may be denied for taxpayers who pay people unless they use Single Touch Payroll AND the payments are subject to withholding tax at the point of payment (ie that day). This was announced in the last budget and is awaiting Royal Asset after being approved in parliament last week.