The ATO has released a discussion paper for consultation on the implementation of a measure announced in December 2014 to cut red tape for employers by simplifying tax and superannuation reporting obligations through Single Touch Payroll. Under Single Touch Payroll, employers will be required to electronically report payroll and super information to the ATO when employees are paid, using Standard Business Reporting-enabled software. The discussion paper seeks stakeholder views on transitional arrangements, how to minimise implementation and compliance costs and the potential for employers to remit employee PAYG withholding and super guarantee at the same time employees are paid. Closing date for submissions is 6 March 2015.