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Coronavirus payroll tax relief

JobKeeper payments are exempt from payroll tax.

A number of payroll tax relief measures were introduced to alleviate the impacts of coronavirus (COVID-19).

Deferring payment

You can apply to defer paying your payroll tax for the 2020 calendar year. If you had already applied for an earlier deferral date, you do not need not reapply – it will be extended to 31 December 2020.

Have your 7-digit client number ready before you apply. You can find your client number and name in the top-left corner of OSR Online.

If you are waiting to hear about your application for payroll tax registration, you won’t yet have a client number. We will contact you as soon as possible.

Apply for deferral (Apply by 31 December 2020)

What happens next

Once your application has been processed, we will send a confirmation email.

  • You won’t need to pay payroll tax returns for the 2020 calendar year.
  • You must continue to lodge returns - without paying them - during this time.
  • You will not have to pay interest on deferred payroll tax.
  • You can resume paying returns at any time during the deferral period.
Return period Lodgement due date Deferred payment due date
March 7 April 2020 14 January 2021
January-March quarter 7 April 2020 14 January 2021
April 7 May 2020 14 January 2021
May 8 June 2020 14 January 2021
2019-20 annual 21 July 2020 14 January 2021
July 7 August 2020 14 January 2021
August 7 September 2020 14 January 2021
September 7 October 2020 14 January 2021
July-September quarter 7 October 2020 14 January 2021
October 9 November 2020 14 January 2021
November 7 December 2020 14 January 2021
December 14 January 2021 14 January 2021
October-December quarter 14 January 2021 14 January 2021
July-December half-year 14 January 2021 14 January 2021

Other relief measures

Other relief measures (refunds and a payroll tax holiday) are no longer available.

Refunds

Applications for payroll tax refunds closed on 31 May 2020.

Depending on your eligibility, the refund months were either November and December 2019 or January and February 2020. If you are a half-yearly lodger, relief applied on a pro-rata basis.

These refunds do not have to be repaid.

When completing your annual return, include all taxable wages paid during the refund period. The annual return will recognise the relief periods when calculating your annual return liability or credit.

If you lodge returns half-yearly, your January and February relief will be calculated with your annual liability.

Payroll tax holiday

Applications for the payroll tax holiday for employers (or part of a group of employers) who pay $6.5 million or less in Australian taxable wages closed on 31 May 2020.

These employers did not have to pay payroll tax for the months of January, February and March 2020.

This holiday relief does not have to be repaid.

When completing your annual return, include all taxable wages paid during the holiday period. The annual return will recognise the relief periods when calculating your annual return liability or credit.

If you lodge returns half-yearly, your January, February and March holiday will be applied when your annual liability is calculated.

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