APPENDIX A: Single Touch Payroll risk register The following table is an extract from the Single Touch Payroll risk log which shows the major risks associated with the Single Touch Payroll project. Key Summary Description L&C Risk Mitigation Remedial L&C Short timeframes for law changes Timeframes for drafting and enacting of law changes are very tight Likely - Working with OPAL and Treasury to maintain current Likely - may lead to legislative changes not for pilot. Largest issue is for onboarding in the pilot year. Very view of timelines to ensure the project is able to meet Very High being made prior to implementation High short turnaround times. leading to delayed or partial implementation. The inherent complexities in the Many large organisations utilise a range of integrated and interfaced Likely - Consultation to be pursued with large business. Working Likely - software systems used by many software systems. Changes to these systems require complex and High with software providers to co-design solution. High large employers may prevent or lengthy testing and assurance processes which may mean they have delay transition of some large difficulty complying with mandatory compliance dates. This will delay employers and government benefits for this cohort, including some government sector agencies to STP organisations. Without law changes in pilot year the Without the proposed law changes during the year, which would Likely - Exploring additional options to either progress law Likely - ATO may not be able to transmit allow The Commissioner to provide information from retail High change via other initiatives or look at interpretation or High employee data from retail to the employee’s STP employer, the ATO may not be able exemptions. Likelihood of this risk eventuating has onboarding leading to delayed to transmit information from retail on-boarding to the employer. Initial reduced due to pilot commencing in 2017 allowing – benefits and a user experience that advice is that the employee would need to print the form to provide several months between the current anticipated does not align with STP intent to the employer. OPAL will be seeking urgent general counsel advice legislative change timeline and commencement of the on this matter. pilot.
APPENDIX A: Single Touch Payroll risk register The following table is an extract from the Single Touch Payroll risk log which shows the major risks associated with the Single Touch Payroll project. Key Summary Description L&C Risk Mitigation Remedial L&C Short timeframes for law changes may lead to legislative changes not being made prior to implementation leading to delayed or partial implementation. Timeframes for drafting and enacting of law changes are very tight for pilot. Largest issue is for onboarding in the pilot year. Likely - Very High Working with OPAL and Treasury to maintain current view of timelines to ensure the project is able to meet short turnaround times. Likely - Very High The inherent complexities in the software systems used by many large employers may prevent or delay transition of some large employers and government agencies to STP Many large organisations utilise a range of integrated and interfaced software systems. Changes to these systems require complex and lengthy testing and assurance processes which may mean they have difficulty complying with mandatory compliance dates. This will delay benefits for this cohort, including some government sector organisations. Likely - High Consultation to be pursued with large business. Working with software providers to co-design solution. Likely - High Without law changes in pilot year the ATO may not be able to transmit employee data from retail onboarding leading to delayed benefits and a user experience that does not align with STP intent Without the proposed law changes during the year, which would allow The Commissioner to provide information from retail to the employee’s STP employer, the ATO may not be able to transmit information from retail on-boarding to the employer. Initial advice is that the employee would need to print the form to provide to the employer. OPAL will be seeking urgent general counsel advice on this matter. Likely - High Exploring additional options to either progress law change via other initiatives or look at interpretation or exemptions. Likelihood of this risk eventuating has reduced due to pilot commencing in 2017 – allowing several months between the current anticipated legislative change timeline and commencement of the pilot. Likely - High
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