Application to defer payroll tax - COVID-19

Australian taxable wages less than $5 million at 29 February 2020

Don't submit the application form if your Australian taxable wages were less than $5 million at 29 February 2020. See the COVID-19 payroll tax relief web page for information about how the waiver will be applied and what you need to do.

Australian taxable wages $5 million or more at 29 February 2020, or new employers from 1 March

You can extend the time to lodge and pay payroll tax until annual reconciliation if your Australian taxable wages were $5 million or more at 29 February 2020 and you estimate that they will be less than $7.5 million for the financial year, or if you are required to register for payroll tax for the first time after 1 March 2020.

• Submit the application form via a web enquiry. If you are a member of a group for payroll tax purposes, the designated group employer (DGE) must submit the application.
• Lodge and pay all returns up to and including your February return.
• If approved, your due date to lodge and pay your WA taxable wages will be extended to 21 July 2020. At annual reconciliation, you will be advised of how to complete your March to June returns.

If your 2019-20 annual Australian taxable wages are

• less than $7.5 million – no tax will be payable on your March to June wages.
• $7.5 million or more – you will need to pay tax for the months that were deferred.

See the COVID-19 payroll tax relief web page for more information.