COVID19 Relief

Payroll Tax

Six month payroll tax waiver – businesses with Australian grouped wages up to $4 million

Business groups with annual Australian grouped wages of up to $4 million will receive a six month payroll tax waiver. Eligible business groups will not be required to pay any payroll tax for the months of April to September 2020 (for the return periods of March 2020 to August 2020).

Where businesses meet the criteria of Australian grouped wages below $4 million for 2018-19 no application will be required – RevenueSA will notify these businesses through RevenueSA Online.

Monthly payroll tax returns must still be lodged to capture wages for the month, with no payment to be made.

Waiver of payroll tax for the six months will be finalised as part of the Annual Reconciliation process for 2019-20 and 2020-21.

An online application form will be made available for businesses that were not liable for payroll tax in 2018-19.

As the administrative arrangements are developed further information will be made available.

Six month payroll tax deferral – businesses with Australian grouped wages over $4 million

Businesses with annual Australian grouped wages above $4 million that can demonstrate they have been significantly impacted by COVID 19 will, upon application, be able to defer payroll tax payments for the six months from April to September 2020. For these eligible businesses, payroll tax payments that were due to be paid from April to September will now be due in October 2020.

An online application will be developed to apply for the payroll tax deferral.

Monthly payroll tax returns must still be lodged to capture wages for the month, with payment deferred to October 2020.

Deferral of your payroll tax liability will be shown as part of the Annual Reconciliation processes.

As the administrative arrangements are developed further information will be made available.

Land tax

Land tax deferral – 2019-20 third and fourth instalments

Businesses and individuals paying land tax quarterly in 2019-20 will be able to defer payment of their third and fourth quarter instalments for up to six months.

Businesses and individuals will be sent their land tax notices of assessment as usual, with information provided on how the deferral will be administered.

No application process will be required and there will be no requirement to contact RevenueSA to put this new arrangement in place.

The deferral does not relate to previous outstanding arrears.

Land tax reform transition fund

The previously announced land tax reform transitional relief fund available to eligible taxpayers whose land tax bill will increase as a result of the changes in aggregation of land commencing from 1 July 2020  will be increased from 50% to 100% of the increase in an eligible taxpayer’s 2020-21 land tax assessment. This will be subject to the existing criteria.

See the land tax changes page for further information on criteria for the land tax transitional fund.

Job Accelerator Grants

The Government is relaxing the existing Job Accelerator Grant (JAG) criteria requiring an employer to have maintained their overall employment levels for a full year to be eligible for their second anniversary JAG payment. The Government understands that due to the impact of COVID-19, some employers may not be able to meet this criteria.

Claims for the second JAG payment from 1 February to 30 June 2020 will be assessed on staffing levels as at 31 January 2020 rather than the relevant two year anniversary date.

If you have applied for JAG, please see the Claim the Grant page for details on how to claim the grant.

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