Deferment of Payroll Tax until July 21, 2020 – WA

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In WA - Small and Medium sized businesses affected by COVID-19 can now apply to defer payment of their 2019-20 payroll tax until July 21, 2020

Small and medium businesses affected by the coronavirus (COVID-19) can apply to extend the time to pay their 2019-20 payroll tax until 21 July 2020.

An application to defer monthly and quarterly payments will be considered if

  • you are an employer (or part of a group of employers) that pays $7.5 million or less in Australian taxable wages and
  • compared with normal operating conditions, your current turnover, profit, customers, bookings, retail sales, supply contracts or other factors have been directly or indirectly affected by COVID-19.

The Commissioner will make a decision to extend the time for payment in accordance with section 47 of the Taxation Administration Act 2003 (Arrangements for instalments and extensions of time) and may impose conditions on the arrangement.

How to apply

Complete the Payroll Tax Deferral Application Form and submit it via a web enquiry.

If your application is approved

  • your payments will be deferred from the March return (due 7 April 2020) or the first return period after that date in which you are affected and
  • you may continue to lodge returns in Revenue Online without making payment and
  • for all deferred months, your returns must be lodged and your liability paid by 21 July 2020.

You can resume lodging your returns and paying any tax assessed at any time if your business is no longer affected by COVID-19.

An approved extension of time to comply with your 2019-20 payroll obligations does not affect your obligations to lodge and pay your 2020-21 payroll tax returns.

Eligibility

Employers, or groups of employers, in small or medium sized businesses that are affected by the COVIC-19 outbreak. You will need to apply for deferment.

Timing

Payroll tax payments will be deferred to 21 July if approved.

FAQs

The WA Government will be reviewing applications from small to medium sized businesses affected by COVID-19 to defer their payments.

Businesses will need to apply using the online application form and submit via a web enquiry.

Once approved, payments will be deferred to 21 July 2020.

Deferment of Payroll Tax until July 21, 2020 - WA - Frequently Asked Questions(FAQ)

Is the WA Government deferring payroll tax payments?

The WA Government will be reviewing applications from small to medium sized businesses affected by COVID-19 to defer their payments.

Do I need to apply for Payroll Tax deferment?

Businesses will need to apply using the online application form and submit via a web enquiry.

When will the WA Government defer the payment to?

Once approved, payments will be deferred to 21 July 2020.

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