Apply to defer lodgment and payment of payroll tax returns if your business has been directly or indirectly impacted by COVID-19. Submit the application form via a web enquiry.
Your business is eligible if you are
- a non-grouped business with annual Australian taxable wages not exceeding $7.5 million
- a grouped business with the group’s annual Australian taxable wages not exceeding $7.5 million.
A business is directly or indirectly affected if the current turnover, profit, customers, bookings, retail sales, supply contracts or other factors, compared with normal operating conditions, have been directly or indirectly affected by COVID-19.
See information about payroll tax relief available for businesses impacted by the coronavirus.