Final returns for payroll tax
If you are registered for payroll tax and undergo a change of status during a financial year, you must lodge a final return with us within 21 days of that change so we can finalise your payroll tax before your annual return is due.
QRO Online will determine the start date of your final return when you are preparing to lodge it. The start date is usually 1 July of the current financial year. If you have only registered for payroll tax during the current financial year or have already had a status change during the current financial year, it may be different.
You will need to enter the end date for the return. This should be the day before your status change happened. For example, if your status changed on 30 April, the end date of your final return is 29 April.
If your status changes on 1 July, you do not have to complete a final return – submit your annual return to 30 June.
You must pay any tax shortfall (final liability) when you submit your final return. If you do not lodge and pay by the due date, you may also be liable for interest and penalties.
If you are entitled to a refund, we will process it when we receive your final return.
Lodging an annual return for the same year
If you lodge a final return because of a change of status and then continue to pay taxable wages in the same financial year, you must still lodge an annual return at the end of the financial year. You do not declare the wages that were included in the final return.