COVID-19 RevenueWA measures

Coronavirus relief measures are in place for payroll tax, penalty tax and interest on tax debts, and additional energy assistance payments.

A number of relief measures have been introduced to assist businesses and individuals who have been financially impacted by the coronavirus.

Payroll tax

The Government has introduced three payroll tax measures to support businesses. These increase the tax-free threshold, allow payments to be deferred, and provide an automatic grant payment for some small to medium businesses.

See the COVID-19 payroll tax relief web page for information about these measures and details about how to apply to defer payments.

Penalty tax

Penalty tax for late payment of tax liabilities will be remitted in full if you can demonstrate your financial circumstances have been directly or indirectly impacted by COVID-19.

Make a written request for remission of penalty tax relating to:

See Circular 20 for more information.

Tax payment arrangements

New arrangements to pay by instalments or extend the time for making a payment that are approved from 23 March 2020 will be interest-free.

If you are granted an extension of time to pay duty, your duty must be paid in full before settlement of the property. Delays in paying duty as a result of a payment arrangement will result in delays in settling the property.

Apply for a payment arrangement for:

See Circular 20 for more information.

Energy assistance payment

If you are eligible to receive the energy assistance payment, you will automatically be paid an additional $305.25 directly into the bank account you have provided to us. Payments will be made from May 2020.

Commercial landlord land tax grants

The State Government has set aside $100 million for land tax relief grants to be paid to commercial landlords.

To be eligible, commercial landlords must provide rent relief that equates to a minimum of three months' rent and freeze outgoings to small businesses that have suffered at least a 30 per cent reduction in turnover due to COVID-19.

Grants equivalent to 25 per cent of the landlord's land tax bill for 2019-20 for the property in which an eligible tenant is provided relief will be paid to landlords.

For information on eligibility criteria and how to apply, see the Small Business Development Corporation website at http://www.smallbusiness.wa.gov.au

For more information, see the Premier's media statement 'New $154.5 million relief package to support tenants, landlords and construction industry'.

Page reviewed 1 July 2020
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