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.

There were no restrictions (for example, turnover or wage level) on businesses wishing to defer their monthly payroll tax liability provided that a business operated in an eligible sector or was required to operate under the 1 person per 7 square metre density restriction and self-declared that it had been significantly impacted by the COVID-19 trading restrictions.

The deferral was available upon application to RevenueSA as part of the monthly return lodgement. All eligible businesses were 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 did not need to be submitted. Your June figures should have been included in the total wage component when you lodged the annual reconciliation for the 2021-22 financial year, which was 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.

When is the payment due if I deferred my payroll tax obligations for the December 2021 to June 2022 return periods?

Your 2021-22 annual reconciliation, that was 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. Payment is due by the due date stated on your Notice of Assessment.

Concerned about meeting your deferred payroll tax obligations?

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.

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.