Answer
Important: Since the introduction of Single Touch Payroll (STP), almost all employers are required to finalise employees through STP rather than submitting a paper report. Paper submission is only available for employers who have a current ATO exemption from STP. If you are not exempt from STP, see How Do I Process End of Year Using Single Touch Payroll? instead.
Submitting on paper (by post)
If you hold an ATO exemption from STP and wish to lodge your annual PAYG payment summary report on paper, you must use the ATO’s official stationery. The ATO does not accept documents printed from Lightning Payroll for lodgement purposes. If you have not received a stationery pack from the ATO, contact the ATO directly to request one, or visit the ATO annual reporting page for current lodgement options.
Note: Lightning Payroll can produce printed payment summaries suitable for giving to your employees. These are accessible via the Payment Summaries button in the End of Year section of the program. They are not valid for lodgement with the ATO.
For a full overview of all EOFY lodgement options, see How Do I Process EOFY and Lodge With the ATO?