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 payroll tax measures to support businesses. See the COVID-19 payroll tax relief web page for information about these measures.

Penalty tax

You are liable for penalty tax if you do not pay tax by its due date.

You can request the Commissioner to remit penalty tax if COVID-19 has directly or indirectly affected your ability to pay tax on time. A request to remit penalty tax must include relevant information about your circumstances.

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

For more information about penalty tax, see Commissioner’s Practice TAA 20 ‘Remission of Penalty Tax – Late Payment’.

Tax payment arrangements

You can apply to extend the time for paying tax or to pay by instalments. Payment arrangements are usually subject to interest at the prescribed rate (currently 8.2 per cent per annum).

You can apply to the Commissioner to have the interest remitted or reduced if COVID-19 has directly or indirectly affected your ability to pay tax on time. A request for the Commissioner to remit interest must include relevant information about your financial circumstances.

Apply for a payment arrangement for:

If you are granted an extension of time to pay transfer 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.

For more information about payment arrangements, see Revenue Ruling TAA/FHOG 1 ‘Payment Arrangements’.

Energy assistance payment

If you are eligible for the energy concession extension scheme, you will be paid the following amounts directly into the bank account you have provided to us:

You do not need to contact us if you are eligible for these payments. Payments will be made automatically by the end of the year.

See how to receive the household electricity credit if you are not eligible for the energy concession extension scheme (ECES), registered for ECES before 4 December but didn't provide sufficient evidence that you were eligible for the payment, or registered for ECES after 4 December.

If you are billed directly by Synergy or Horizon Power, you will receive the additional payments through those providers.

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 14 December 2020