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.

OSRconnect 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

After your change of status, if you continue to pay taxable wages in the same financial year, you must still lodge an annual return at the end of the financial year. Wages or tax paid or payable for the final period should not be declared in the annual return.

If you do not pay taxable wages for the remainder of the financial year, you do not have to lodge an annual return.

Lodging a final return

You can lodge your final return online through OSRconnect, which will automatically calculate any unpaid tax interest. Read our final return tutorial for step-by-step instructions on lodging the return.

You can pay your liability:

  • online - by direct payment from your nominated bank account through OSRconnect
  • by cheque - by sending us the lodgement confirmation page with your payment.

Read more about paying your payroll tax returns.

Also consider...

Contact

Office of State Revenue

  • Call 1300 300 734 (Australia) or
    +61 7 3227 6044 (overseas)
  • Send an email using our online enquiry form.

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