AAT Annual STP Lodgement Authority Template released
In response to feedback and lobbying from the Association of Accounting Technicians and bookkeeping groups, the ATO has streamlined the process for authorisation of BAS and Tax Agents to act on behalf of their clients when lodging STP events.

The ATO previously described the following:
‘The STP pay event is an approved form submitted to the Commissioner of Taxation, and requires the following, each time it is lodged:

- a declaration that the information contained in the approved form (the STP pay event or update event) is ‘true and correct’
- the declarer is authorised to lodge the approved form.’

Moving forward using the STP engagement authority, employers will be able to provide the above once a year instead of needing to do so at each pay event.

Eligibility Criteria
To be eligible to provide a Tax/BAS agent with annual authority, the employer must not:

- Have any overdue Activity Statement lodgements;
- Have debts (excluding those under payment arrangements);
- Have been subject to ATO compliance activity for PAYG withholding within the last
two year period; and, 
- Company directors must not have been issued with a Director Penalty Notice
(DPN).

AAT have prepared an Annual STP Lodgement Declaration for you to use in your practice; you can find this you can find this here.