We allocate an estimated deductable amount to your monthly or quarterly returns during the financial year.
- If you are an interstate non-group employer or designated group employer (DGE) - the estimated deductable amount is applied to your monthly or quarterly returns during the financial year.
- If you are a member of a group - members are not allocated an estimated monthly deductable amount during the financial year.
After you and all of your group members have submitted the required wage information by 21 July, we will complete the annual reconciliation on your behalf by calculating the actual deductable amount.
Your June monthly or last quarterly return is separate to the annual reconciliation. This should be lodged with payment by 21 July to avoid penalties.
We will complete the annual reconciliation process in August, and any adjustments will appear on the assessment advice issued after 7 September. The credit or debit amount resulting from the reconciliation is due to the difference between the estimated and actual deductable amounts.
Your assessment advice, which is accessible from the left menu panel in Online Payroll Tax (Revenue Online), details the calculations and adjustments and includes the due date for any payroll tax liabilities.
What to do
Show moreDepending on your return frequency, group status and whether you employ in WA only or in multiple jurisdictions, you must
- lodge your final return (monthly, quarterly or annual return) with payment
- make any necessary adjustments to previous monthly or quarterly returns
- if applicable, lodge the Australian taxable wages information and
- if applicable, lodge the estimated taxable wages for the following year.
Complete these tasks through Online Payroll Tax by 21 July.
Contact us if you need to confirm your registration status.
Submit wages information
Show moreSubmit your wage information by 21 July using the End of Year (EOY) Lodgment function in Online Payroll Tax if you are
- an interstate non-group employer or
- a designated group employer (DGE), except annual DGEs of local groups.
This guided process prompts you to provide all the wage information required to complete the annual reconciliation.
The EOY Lodgment function is accessible from 1 July of the financial year following your return year.
You can modify your return or wages until we have reconciled the financial year. You can apply for a reassessment for reconciled periods within specified time limits.
If you are not eligible to use the EOY Lodgment function, lodge your June return (monthly, quarterly or annual return) using the Lodge Return or Modify Return functions.
Australian taxable wages
Show moreAustralian taxable wages are the total amount of taxable wages paid in all States and Territories, including WA, for all group members.
Lodge Australian taxable wages using the EOY Lodgment function or the Australian Taxable Wages function in Online Payroll Tax if you are an interstate non-group employer or the DGE of an interstate group. If you are the DGE, you must lodge the group’s Australian taxable wages on their behalf after all group members have lodged and completed any adjustments to their returns.
If you don't lodge the Australian taxable wages by the due date, this will result in a loss of the actual deductable amount. This means a higher amount of tax will be payable for the financial year.
Estimated taxable wages
Show moreEstimated taxable wages are the total amount of expected taxable wages to be paid or payable in all States and Territories, including WA, for the following financial year.
Lodge estimated taxable wages using the EOY Lodgment function or the Estimated Taxable Wages function in Online Payroll Tax if you are an interstate non-group employer or the DGE of a group. The DGE is responsible for lodging the group’s estimated taxable wages on their behalf.
These functions are available from 1 July each year.
If you don't lodge estimated taxable wages by the due date, this will result in no estimated deductable amount being allocated to your monthly or quarterly returns. This means a higher amount of tax will be payable for the financial year.
