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 a 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 - you 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.
We will complete the annual reconciliation process in mid-August.
Following reconciliation, a debit or credit amount may be raised. In most cases this is due to the difference between the estimated deductable amount applied to returns during the financial year, and the actual deductable amount calculated following reconciliation.
Adjustments will appear on your Assessment Advice with details about how the adjustments were calculated, and the due date of any amounts payable.
See the annual reconciliation FAQs for answers to your questions about how to meet your payroll tax obligations during the annual reconciliation period.
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 and pay any outstanding returns and your June return
- 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 upcoming financial year.
Complete these tasks through Revenue Online by 21 July.
See the annual reconciliation FAQs to find out if you need to lodge your June return and your end of financial year return separately.
See your registration details and return frequency in your Revenue Online account under Client Profile.
Contact us if there are any changes to your registration status.
Submit wages information
Show moreSubmit your wage information by 21 July using the End of Year Lodgment (EOYL) function in Revenue Online if you are:
- an interstate non-group employer or
- a designated group employer (DGE) of an interstate group or
- a DGE of a local group that lodges returns on a monthly or quarterly basis.
This guided EOYL process prompts you to provide the wage information required to complete the annual reconciliation.
The EOYL 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 in mid-August. You can apply for a reassessment for reconciled periods within specified time limits.
If you are:
- a local non-group employer
- a member of a local or interstate group or
- a DGE of a local group that lodges returns on an annual basis,
lodge your June return by 21 July using the Lodge Return or Modify Return functions in Revenue Online instead of using the EOYL function.
Australian taxable wages
Show moreAustralian taxable wages (ATW) are the total amount of taxable wages paid in all States and Territories, including WA, for all group members.
If you are an interstate non-group employer or the DGE of an interstate group, lodge your or your group’s ATW using the EOYL function or the Australian Taxable Wages function in Revenue Online.
If you are the DGE, you must lodge your 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 Australian taxable wages
If you don't lodge Australian taxable wages by the due date, you or your group won't be eligible to receive a deductable amount. This means a higher amount of tax will be payable for the financial year.
Estimated taxable wages
Show moreEstimated taxable wages (ETW) 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.
If you are an interstate non-group employer or the DGE of an interstate or local group, lodge your or your group’s ETW using the EOYL function or the Estimated Taxable Wages function in Revenue Online.
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
If you don't lodge estimated taxable wages by the due date, you or your group won't be eligible to receive an estimated deductable amount. This means a higher amount of tax will be payable for the financial year.
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