STP submissions report year-to-date amounts based on the settings currently applied to an employee's profile.
If an employee's tax scale was changed directly from Working Holiday Maker (WHM) to Australian Resident on the existing profile, all earnings for the current financial year would be reported under the new income stream type, including historical earnings.
By terminating the existing profile and creating a new one, this ensures that:
This approach ensures accurate STP reporting and compliance.