If your organisation will not be able to make a payment on time, please contact RevenueSA before the due date for advice.

If your organisation fails to submit a return and does not notify RevenueSA beforehand a default notice of assessment will be generated based on the wage estimates provided by your organisation during the annual reconciliation or if they have not yet submitted an annual reconciliation, their registration. A default notice of assessment will include penalty tax at a rate of 25% and the market rate of interest plus a premium component of 8% in accordance with the Taxation Administration Act 1996.

If your organisation has received a default assessment and would like RevenueSA to review any penalty tax and/or interest, please email RevenueSA at payrolltax@sa.gov.au stating the taxpayer number, a request for the remittance and the reason why the payment was late.

RevenueSA may remit or partially remit any penalty tax and/or interest on a default assessment. Remissions are assessed on a case-by-case basis and there is no guarantee that a remission may be approved.

It is important to note RevenueSA will not consider any remittance of penalty tax and/or interest until a payment for the monthly lodgement has been made.