Final STP reported and paid 30th June, 2019 but bank statement says 1st July, 2019

Hi Larissa.  I would say that there is a major drama here.  In the first instance, banks don't as a general rule process any transactions through bank accounts on a Sunday, hence the reason that it is only showing up on 1/7/2019.  That is only a secondary consideration though.  The major consideration is when did the payments arrive in the employees' bank accounts?  If they only arrived on 1/7/2019, technically they are regarded as having only been made on that day and therefore form part of the remuneration for the 2019/2020 year.  Your client would be well advised to seek professional advice with this one or even speak with the ATO.  As to whether or not the ATO would ever pick up the discrepancy is another matter, but that is not something that this forum can speculate on.
John L G

That might be ok from the employers point of view, Critters222, but over many years the ATO has highlighted the fact that a payment is only deemed to have been made to the employee on the date that they receive it. I would find it impossible to believe in this case that any employee would have received their payment on Sunday 30/6/2019.   As I said earlier, professional advice should be sought.  John L G