Payroll tax deferral for tourism, hospitality and gyms/other businesses impacted by the COVID-19 trading restrictions announced on 27 December 2021
On 31 December 2021, the Government announced the introduction of a range of COVID-19 business support measures including a payroll tax deferral for 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 commencing on 27 December 2021.
The deferral is available upon application to RevenueSA as part of the monthly return lodgement (which is currently under development). Any eligible business is able to apply for a deferral of payroll tax payments due over the period January to March 2022 (for the return periods of December 2021 to February 2022). Deferred payments are due from April 2022, however, businesses continuing to suffer ongoing hardship are able to apply for alternative repayment arrangements on a case by case basis.
There are no restrictions (for example, turnover or wage level) on businesses eligible for relief 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.