If you have reported an STP Pay Event and then restored to a backup before the event was reported to make changes, the system will not recognise that the previous event was reported. To replace the previous event, you can complete a Full File Replacement.
Full File Replacement (FFR) enables you to replace the latest reported Pay Event that you have submitted to the ATO. You can only replace a Pay Event once. You can only replace a Pay Event. Corrections to an Update Event should be made through a subsequent Update Event.
FFR is intended for use in exceptional circumstances.
Before proceeding with a Full File Replacement, check the below:
Consider whether a replacement is necessary, e.g. could you correct the pay by adding an additional Transaction to the current period or correct it in the next period.
Ensure that the Pay Event you want to replace is the latest reported Event. There cannot be any future Pay, Update or Adjustment Events submitted.
You can only replace a Pay Event once. If you submit a file replacement twice, you will receive an error - 'ATO error: We were unable to process your submission because we located multiple files to be replaced.'
Ensure that the original Pay Event was received successfully by the ATO.
Make sure you have the Submission ID for the Pay Event you are replacing. See the attachment below for details on how to find the ID.
Review this article on FFR before processing one: