Report a change in business conditions for payroll tax
As a registered payroll tax self assessor, you must report a:
- 'change of status' for payroll tax within 21 days
- change in mailing address for legal documents within 1 month.
You should notify us if your business name changes.
Reporting a change of status
You must lodge a final return within 21 days if, during a financial year:
- you stop employing in Australia and do not intend to employ for the rest of the year or next financial year
- you become, or stop being, a group member
- you become, or stop being, the designated group employer (DGE) for a group
- an administrator (receiver and manager or liquidator) is appointed or ceases.
These events are known as a 'change of status' for payroll tax purposes.
After a change of status, you must still lodge an annual return if you start paying taxable wages again through to the end of the financial year. Wages or tax paid or payable for the final period will not be taken into account in the annual return.
If you do not pay taxable wages for the remainder of the financial year, no annual return needs to be lodged after the final return.
When to report a change
Use the menu below to work out your reporting obligations.
Click on the category that relates to your change of status for an explanation and examples of when to report.
Ceasing to employ
If you have ceased to employ in Queensland but continue to employ in any other state or territory, this is not a change of status and you do not need to complete a final return.
You should advise us and continue to lodge 'nil' periodic returns for the balance of the financial year, and lodge your annual return for that year by 21 July.
You are a manufacturer, operating factories in Queensland and New South Wales. On 1 March, you shut down the Queensland factory and make all of its employees redundant. You continue to employ at the New South Wales factory. This is not a change of status because you continue to employ in another state.
Becoming or ceasing to be a group member
A change of status happens when an employer becomes a group member or ceases to be in a group.
For the part of year up to this change of status, the group member must:
- lodge a final return for the period up to the change of status
- calculate payroll tax for that period
- pay any shortfall for that period (final liability).
For grouped employers, only the group members affected by the change of status must lodge a final return.
An employer is part of a group from 1 July and ceases to be a group member on 1 September. The final period is 1 July to 31 August. If the employer then appoints an administrator from 1 June, the final period for the second change of status is 1 September to 31 May.
Ceasing as the designated group employer (DGE)
You will stop being a DGE when the earliest of the following occurs:
- you add or remove a group member
- your group members tell us in writing that you are no longer the DGE and we consent to this in writing
- your group members choose a replacement DGE at the same time that you stop being the DGE.
We can change the DGE that we have chosen at any time by notifying the DGE in writing.
If you are ceasing as the DGE and have to submit a final return, you must include:
- a breakdown of your own wages for the final period
- details of wages paid or payable by all the group members during that final period
- payment of any shortfall for that period (final liability).
Appointing administrators, or administration ending
A change of status has occurred when an administrator (receiver and manager or liquidator) is appointed or ceases their administration of your business.
For the part of year up to this change of status, the employer must:
Changing Australian Business Number (ABN)
When your ABN changes, it often relates to a change of status event, such as you ceasing to employ under the current entity or a change in your grouping status.
Consider the change of status events above to determine if you need to lodge a final return.
Changing business details
Mailing address change
You must tell us within 1 month if your address for delivery of legal documents has changed.
This address includes the mailing address shown in your last return, or on the last notice you sent to us.
Business name change
You should tell us if your business name changes.
Email the Australian Securities and Investments Commission (ASIC) certificate that confirms the name change to us at firstname.lastname@example.org.
- Last reviewed: 17 Jan 2018
- Last updated: 19 Jan 2018