Late lodgement and late payment

Unpaid tax interest (UTI) and penalties may apply if you do not lodge a return or make a payment on time.

Late lodgement of returns

If we issue you with a default assessment notice because you did not lodge a periodic, annual or final return by the due date, you will be charged penalty tax (75% of the payroll tax). This is in addition to your existing payroll tax liability.

Penalty tax may increase by up to 20% in certain circumstances.

Penalty tax may be remitted in some instances. Read the public ruling on penalty tax (TAA060.2) for more information.

Late payment of tax

UTI will accrue on any unpaid payroll tax, from the day after the payment was due until payment is received in full.

If any payroll tax, including penalty and UTI, is not paid by anyone in a group, each of the other businesses in the group is liable for the amount. This applies regardless of whether the business was an employer during that period.

Read about UTI and penalties for the current UTI rates and more information about how UTI and penalties are applied.