As COVID-19 continues to adversely impact many South Australians financially, relief is available for taxpayers who meet specific criteria. Read more about the relief for these specific taxes and grants below:
Payroll Tax Deferral for Tourism, Hospitality and Gyms/Other Businesses
Extension of payroll tax deferral for remainder of 2021-22 for tourism, hospitality and gyms/other businesses impacted by the COVID-19 trading restrictions that commenced on 27 December 2021.
On 29 January 2022, the Government announced the extension of a range of COVID-19 business support measures including a payroll tax deferral for tourism, hospitality and gyms/other businesses (within the 9111 and 8211 ANZSIC codes as well as those required to operate under the 1 person per 7 square metre density restriction) impacted by the COVID-19 trading restrictions that commenced on 27 December 2021.
The deferral is available upon application to RevenueSA as part of the monthly return lodgement. All eligible businesses are able to apply for a deferral of payroll tax payments for the return periods of December 2021 to June 2022 until their 2021-22 Annual Reconciliation.
Please note that a June monthly return does not need to be submitted. Your June figures should be included in the total wage component when you lodge the annual reconciliation for the 2021-22 financial year, due 28 July 2022.
Upon lodgement of your annual reconciliation for the 2021-22 financial year, you will receive a Notice of Assessment for any outstanding payroll tax liability. This Notice of Assessment will include any deferred amounts.
Once you receive your Notice of Assessment you can contact RevenueSA’s Debt Management Services team who will work with you to negotiate a suitable payment plan to assist you to manage any liability from the 2021-22 financial year, together with future monthly obligations for the 2022-23 financial year.
There are no restrictions (for example, turnover or wage level) on businesses wishing to defer their monthly payroll tax liability provided that a business operates in an eligible sector or is required to operate under the 1 person per 7 square metre density restriction and self-declares that it has been significantly impacted by the COVID-19 trading restrictions.
Do I need to apply for the deferral?
Yes. The deferral is not automatically applied.
All businesses in the tourism and hospitality sector and gyms/other businesses (within the 9111 and 8211 ANZSIC codes as well as those required to operate under the 1 person per 7 square metre density restriction) impacted by the COVID-19 trading restrictions which commenced on 27 December 2021 are able to apply for a deferral of payroll tax payments for the return periods of December 2021 to June 2022 until their 2021-22 Annual Reconciliation.
Upon lodgement of your annual reconciliation for the 2021-22 financial year, you will receive a Notice of Assessment for any outstanding payroll tax liability. This Notice of Assessment will include any deferred amounts.
Please note that a June monthly return does not need to be submitted. Your June figures should be included in the total wage component when you lodge the annual reconciliation. Your annual reconciliation is required to be lodged via RevenueSA Online and is due on the 28 July 2022.
You can nominate to defer your obligation when submitting your monthly return in RevenueSA Online, refer to the RevenueSA Online Lodge a Monthly Return (for return periods December 2021 to June 2022) - COVID-19 (PDF 599KB).
Is this relief only for businesses that closed because of COVID-19?
No, the business does not need to be closed to be eligible for the relief, however, to qualify for the deferral, the business needs to operate in an eligible industry (i.e. tourism, hospitality and gym/fitness, within the 9111 and 8211 ANZSIC codes as well as those businesses required to operate under the 1 person per 7 square metre density restriction) and be financially impacted by the COVID-19 trading restrictions that commenced on 27 December 2021.
When is the payment due if I defer my payroll tax obligations for the December 2021 to June 2022 return periods?
Your annual reconciliation, due 28 July 2022, will factor in any deferred payroll tax obligations. You will not need to make any additional payments, other than your annual reconciliation balance.
If you wish to pay earlier, you can with any of your 2022 returns. To do so, just add the amount of deferred payroll tax you would like to pay to your payroll tax obligation for those return periods.
My business ceased trading due to COVID-19. What does this mean for my payroll tax obligations?
If your business has ceased to employ and won’t recommence trading in the future, you may cancel your payroll tax registration.
Please email RevenueSA at payrolltax@sa.gov.au advising that you wish to cancel your registration, indicating your taxpayer number and date of cancellation. RevenueSA will email you when you are able to complete your final lodgement in RevenueSA Online. For more details see our RevenueSA Online page.
If I apply for the deferral, do I still have to lodge my monthly payroll tax returns?
Yes, monthly payroll tax returns must be lodged to capture wages for each month. This is for reporting purposes only.
If my monthly tax liability is under the threshold, do I need to lodge a nil return like normal?
Yes, you still need to lodge a nil return.
I have set up future dated payments. Do I need to cancel these?
Yes, you will need to log into RevenueSA Online to cancel future payments.
View instructions on how to void a payment (108KB)
Can I still make a monthly payment if I wish?
Yes, if you have elected to defer you can still make a monthly return payment (which may be less than your payroll tax obligation). This will reduce the amount you will need to pay at the end of the deferral period.
Do I still need to make monthly payments beyond the deferral period?
It is important that even if you can’t pay the full amount of payroll tax for each month (beyond the current deferral period) that you still lodge your payroll tax returns (together with an affordable payment amount) to avoid the automatic application of interest and penalty tax.
I have paid my return for one or more of the eligible return periods, but my business is in a sector that has been provided deferral relief and I wish to apply for a refund?
If your business is eligible for a deferral and has recently made a payroll tax payment for any of the eligible return periods, you can request a refund. Please email RevenueSA at payrolltax@sa.gov.au, indicating your taxpayer number and advising that you would like to apply for a refund.
Concerned about meeting your deferred payroll tax obligations?
Upon lodgement of your annual reconciliation for the 2021-22 financial year, you will receive a Notice of Assessment for any outstanding payroll tax liability. At this point, you can contact RevenueSA’s Debt Management Services team who will work with you to negotiate a suitable payment plan to assist you to manage any liability from the 2021-22 financial year, together with future monthly obligations for the 2022-23 financial year.
Previous Payroll Tax Relief
Businesses and business groups with Australian (annualised grouped) wages up to $4 million received a payroll tax waiver for the months of April to June 2021 (for the return periods of March 2020 to May 2021).
Identification of whether your business was eligible for a waiver of payroll tax was based on the actual wages declared during the 2018-19 financial year.
The payroll tax waiver did not extend to government organisations.
Businesses that received a waiver were required to lodge the annual reconciliation for each financial year.
For information about the annual reconciliation, refer to our Annual Reconciliation page.
What evidence is required to be retained?
You need to retain any evidence that your business was adversely impacted by COVID-19 including BAS Statements, financial statements, and evidence of JobKeeper payments.
Businesses and business groups with wages over $4 million who were adversely impacted by COVID-19 could elect to defer their payroll tax payments for the March to November 2020 return periods until 14 January 2021.
Identification of whether your business was eligible to defer payroll tax was based on the actual wages declared during the 2018-19 financial year.
In addition, businesses with employees that qualified for the Federal Government’s JobKeeper support payments between 4 January 2021 and 28 March 2021 also received a waiver of the payroll tax payable on all wages paid for the months of January to June 2021 (for the return periods of December 2020 to May 2021).
The payroll tax deferral and waiver did not extend to government organisations.
Businesses that received a deferral and/or waiver were required to lodge the annual reconciliation for each financial year.
For information about the annual reconciliation, refer to our Annual Reconciliation page.
What information do I need to retain to show my business has been adversely impacted by COVID-19?
A deferral may be subject to an audit by RevenueSA. You may be requested to provide documentation to demonstrate that your business was adversely impacted by COVID-19. Evidence could include the following:
- BAS Statement
- Financial statements
- Sales figure comparisons from this year compared to last year
- Evidence that you have received JobKeeper payments.
This is not a comprehensive list. Other evidence may be provided if it clearly shows your business has been adversely impacted.
What does adversely impacted mean?
If your turnover, profit, customers, bookings, retail sales, supply contracts or other factors were negatively affected, compared to normal operating conditions you were considered ’adversely impacted’.
Businesses whose employees qualified for the Federal Government’s JobKeeper support payments were exempt from paying any payroll tax on the wage subsidy.
In addition, businesses with employees that qualified for the Federal Government’s JobKeeper support payments between 4 January 2021 and 28 March 2021 also received a waiver of the payroll tax payable on all wages paid for the months of January to June 2021 (for the return periods of December 2020 to May 2021).
The payroll tax deferral and waiver did not extend to government organisations.
Media Releases - Payroll Tax
- More support for SA business as Marshall Government announces latest package to protect jobs and boost economy - 29 January 2022
- Support package for SA business impacted by restrictions - Media Release - 31 December 2021
- State’s largest ever stimulus spend to help create thousands of jobs - Media Release - 10 November 2020
- Huge business jobs boost as more payroll tax relief announced – Media Release - 28 September 2020
- JobKeeper payments exempt from payroll tax - Media Release - 5 April 2020
Previous Land Tax Relief
Land tax relief was available for eligible non-residential landlords for the periods of:
- Period 1: 30 March 2020 to 30 October 2020
- Period 2: 31 October 2020 to 30 April 2021
Each period was assessed separately, and applicants needed to meet all the criteria for the relevant period to receive relief for that period.
The maximum land tax relief available was 50% of the 2019-20 land tax liability of the relevant property, applied as relief of up to 25% in each period.
Land tax relief was available for eligible residential landlords for the periods of:
- Period 1: 30 March 2020 to 30 October 2020
- Period 2: 31 October 2020 to 30 April 2021
Each period was assessed separately, and applicants needed to meet all the criteria for the relevant period to receive relief for that period.
The maximum land tax relief available was 50% of the 2019-20 land tax liability of the relevant property, applied as relief of up to 25% in each period.
Land tax relief was available for commercial owner-occupiers between 31 October 2020 to 30 April 2021.
The maximum land tax relief available was 25% of the 2019-20 land tax liability of the relevant property.
Businesses and individuals paying land tax quarterly in 2019-20 were able to defer payment of their third and fourth quarter instalments for up to 6 months.
The deferral did not relate to previous outstanding arrears.
Media Releases - Land Tax
- COVID-19 land tax relief boost for landlords and tenants – Media Release - 8 September 2020
- COVID-19 land tax relief extension for landlords and tenants - Media Release - 30 July 2020
- Landlords and tenants benefit from extra $50m in land tax relief - Media Release - 24 April 2020
Other Previous Relief Measures
The Small Business Grant program provided support to South Australian small businesses that were highly impacted by the COVID-19 pandemic.
The first round of Small Business Grants opened 21 April 2020 and closed 1 June 2020.
The second round of Small Business Grants included $10,000 grants for eligible small businesses that employed staff and were receiving the JobKeeper extension from 28 September 2020 (JobKeeper extension 1) or from 4 January 2021 (JobKeeper extension 2).
The second round of Small Business Grants also introduced $3,000 grants for small businesses that did not employ staff, were operating from commercial premises, and were receiving JobKeeper extension 1 or 2.
Information on this grant is available at https://www.treasury.sa.gov.au/Growing-South-Australia/COVID-19/COVID-19-Support-Fund
The job accelerator grant scheme applied to new positions created between 1 July 2016 and 30 June 2018.
A job accelerator grant of up to $10,000 ($5,000 each year for 2 years) per new Full-Time Equivalent (FTE) job created was available for businesses liable for payroll tax in South Australia with total Australian wages of $5 million or less.
A job accelerator grant for small business & start-ups of up to $4,000 ($2,000 each year for 2 years) per new job created was available for most businesses that were not liable for payroll tax. This includes businesses with Australian wages below the payroll tax free threshold ($600,000) and most organisations that were exempt from payroll tax (for example - public benevolent institution).
Businesses that registered a new employee for a job accelerator grant could receive up to an additional $5,000 if that employee was an eligible apprentice or trainee where the position was also deemed to be eligible for the job accelerator grant scheme.
Find out more on our job accelerator grant scheme page.
COVID-19 Relief Measures
The Government relaxed the Job Accelerator Grant (JAG) criteria that required an employer to have maintained their overall employment levels for a full year to be eligible for their second anniversary Job Accelerator Grant payment. The Government understood that due to the impact of COVID-19, some employers may not have been able to meet this criteria.
Claims for the second Job Accelerator Grant payment from 1 February to 30 June 2020 were assessed on staffing levels as at 31 January 2020 rather than the relevant 2 year anniversary date.
Accuracy of Supporting Information
Recipients of any tax relief packages in relation to COVID-19 (including waivers, deferrals or other tax relief) may be subject to an audit by representatives of RevenueSA.
You are required to retain supporting information for a period of 5 years after the relief has been approved and/or provided to you.
If, during an audit or investigation, the information is found to be inaccurate or fraudulent, the relief amount may be repayable on demand, which may include further penalties.
Contact Us
When contacting us please provide your details, including your taxpayer numbers if possible.
This could be your ownership number, assessment number, SA taxpayer number, or similar. You may need to provide your vehicle details (if about motor vehicle stamp duty), property details (if about property stamp duty or a housing grant) or other information to help us identify you and help with your query.
| Phone | (08) 8226 3750 |
|---|---|
| revenuesa@sa.gov.au | |
| Post | GPO Box 1353, Adelaide, SA 5001 |
You can reach us during business hours: 8:30am - 5:00pm (South Australian time), Monday to Friday (excluding public holidays).
When contacting us please provide your South Australian Taxpayer Number (if known), ABN, and organisation name.
| payrolltax@sa.gov.au | |
| phone | (08) 8226 3750, select option 5 |
| fax | (08) 8226 3805 |
| post | GPO Box 2418, Adelaide, SA 5001 |
You can reach us during business hours: 8:30am - 5:00pm (South Australian time), Monday to Friday (excluding public holidays).
When contacting us please provide your ownership number and assessment number. You can find these numbers on your Land Tax Assessment (previously known as a Notice of Land Tax Assessment).
| online | complete a land tax assessment query form |
|---|---|
| landtax@sa.gov.au | |
| phone | (08) 8226 3750, select option 2 |
| fax | (08) 8207 2100 |
| post | GPO Box 1647, Adelaide, SA 5001 |
You can reach us during business hours: 8:30am - 5:00pm (South Australian time), Monday to Friday (excluding public holidays).
When contacting us please provide your client number and your ABN.
| revenuesa@sa.gov.au | |
| phone | (08) 8226 3750 |
| fax | (08) 8226 3805 |
| post | GPO Box 1353, Adelaide, SA 5001 |
You can reach us during business hours: 8:30am - 5:00pm (South Australian time), Monday to Friday (excluding public holidays).