Deferring returns due to Coronavirus – QLD businesses ONLY

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 periodNormal due dateDeferred due date
February9 March 20203 August 2020
March7 April 20203 August 2020
January-March quarter7 April 20203 August 2020
April7 May 20203 August 2020
May8 June 20203 August 2020
2019-20 annual21 July20203 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.