Payroll tax FAQs: Lodgment and payment

You must lodge a return even if nil wages were paid during the return period. We will apply penalty tax if you don't lodge a return by the due date and a payroll tax liability exists.

The amount of payroll tax payable and penalty tax imposed will be disclosed on your next assessment advice. We may estimate these wages if we can't obtain the information from you. We may commence legal proceedings to recover the outstanding amount and you will be liable for any additional costs incurred.

If you've overpaid your return or a credit appears against your payroll tax account, the credit will be held to offset ongoing payroll tax liabilities. Submit a request for a refund via Revenue Online using the Refund Request option in the left menu on your Client Profile screen, or contact us.

If you underpay your return or a payment is dishonoured, we may apply penalty tax for late payment. This will be disclosed on the next assessment advice.

You are responsible for the payment of any fees or charges raised by the financial institution for any dishonoured payments.

Yes. You can make ad hoc payments using the Payment Only option. If you have an approved tax payment arrangement with us, the amount of each instalment can be paid by using the Instalments option located in the left menu of your Client Profile screen.

Access information about the balance on your account from the Assessment Advice or Account Enquiry menu on the left of your Client Profile screen.