If your business (Queensland only) has been affected by the coronavirus (COVID-19), you may be able to apply for a relief package to defer lodging and paying payroll tax returns until 31 July 2020.
Eligibility
You may be eligible for the relief package if:
- you are an employer (or part of a group of employers) who pays $6.5 million or less in Australian taxable wages
- and
- your current turnover, profit, customers, bookings, retail sales, supply contracts or other factors – compared with normal operating conditions – have been directly or indirectly affected by COVID-19.
How to apply
If you are eligible, complete the online payroll tax deferral application form.
You can apply at any time the relief package is available. If approved, your deferral will begin from the February return (due 9 March 2020) or from the next return that is due.
What happens next
We will send an email to confirm if your application is approved.
You won’t need to lodge or pay payroll tax returns before 31 July 2020.
| Return period | Normal due date | Deferred due date |
|---|---|---|
| February | 9 March 2020 | 3 August 2020 |
| March | 7 April 2020 | 3 August 2020 |
| January-March quarter | 7 April 2020 | 3 August 2020 |
| April | 7 May 2020 | 3 August 2020 |
| May | 8 June 2020 | 3 August 2020 |
| 2019-20 annual | 21 July2020 | 3 August 2020 |
You can continue to lodge returns in OSRconnect – without paying them – during this time. This may help you to keep track of your liabilities, so that you know what you need to pay by 3 August.
You can resume lodging and paying returns at any time if your business is no longer affected by COVID-19.