If you do not wish to use Single Touch Payroll, and instead use Payment Summaries, please note that the payroll section allows one to generate them only if there is a specific exemption for Single Touch Payroll has been provided to the business.
The payroll system will allow one to generate a file to upload to the ATO website. However, the Payment Summaries will not generate if there has been no recorded income during the financial year.
As a result, the payroll system will not allow you to generate nil value Payment Summaries.
I would advise contacting the ATO if you wish to report nil Payment Summaries.
-Ken
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