State government support
If you are an employer (or part of a group of employers) who pays $6.5 million or less in Australian taxable wages, you may receive an email about a:
- a refund of your payroll tax for 2 months
- a payroll tax holiday (i.e. no payroll tax to be paid) for 3 months.
You can also apply for a deferral of payroll tax for the 2020 calendar year. (If you have already applied for a deferral, you do not need not reapply – it will be extended.)
If you do not receive an email, or you are unsure about your eligibility, complete the refund/holiday application form.
If you are an employer (or part of a group of employers) who pays more than $6.5 million in Australian taxable wages and have been negatively affected (directly or indirectly) by coronavirus, you can apply for a:
- deferral of payroll tax for the 2020 calendar year (If you have already applied for a deferral, you do not need not reapply – it will be extended.)
- refund of your payroll tax for 2 months.
A business is directly or indirectly affected by coronavirus if their current turnover, profit, customers, bookings, retail sales, supply contracts or other factors are negatively affected compared with normal operating conditions.
How to apply
There are 2 online application forms.
Apply for refund/holiday (You must apply for this one before 31 May 2020.)
What happens next
Once your applications have been processed, we will send an email with instructions on what you need to do.
- You won’t need to pay payroll tax returns for the 2020 calendar year.
- You must continue to lodge returns in OSRconnect – without paying them – during this time.
- You can resume paying returns at any time during the deferral period.
Return period Lodgement due date Deferred payment due date March 7 April 2020 14 January 2021 January-March quarter 7 April 2020 14 January 2021 April 7 May 2020 14 January 2021 May 8 June 2020 14 January 2021 2019-20 annual 21 July 2020 14 January 2021 July 7 August 2020 14 January 2021 August 7 September 2020 14 January 2021 September 7 October 2020 14 January 2021 July-September quarter 7 October 2020 14 January 2021 October 9 November 2020 14 January 2021 November 7 December 2020 14 January 2021 December 14 January 2021 14 January 2021 October-December quarter 14 January 2021 14 January 2021 July-December half-year 14 January 2021 14 January 2021
COVID-19 rental grants
Funding is available to Queensland residents who have lost their job due to the impacts of COVID-19 and don’t have access to other financial relief.
This grant is only available to Queenslanders who need it the most and have exhausted all other options.
The COVID-19 Rental Grant is a one-off payment of up to 4 weeks rent (maximum of $2000) available to those affected by the COVID-19 pandemic who do not have access to other financial assistance.
The grant is paid directly to your lessor.
Before you apply you must have had a conversation with your lessor and be able to provide evidence that the lessor has declined all attempts for you to make a payment arrangement.
Applicants must meet the following criteria:
- you live in Queensland
- you have, or will shortly have, a bond registered with the Residential Tenancies Authority
- you are an Australian citizen, permanent resident, or have a temporary or permanent protection visa or possess a bridging visa
- you do not have more than $10,000 in cash and savings
- you can provide evidence of attempts to negotiate a payment plan with your lessor
- you have lost your job and have applied to Centrelink for income support
- you are waiting for your application with Centrelink to be approved.
If you meet the eligibility criteria, you will need to complete an application form here.
Please note this information is sourced directly from the Queensland Government and is current as of 7 April 2020.
Supply chain support and assistance
Support for manufacturers or businesses who are having difficulties accessing supplies to continue to operate, employ and meet their customer needs. Affected business can apply using the following link
Queensland COVID-19 jobs support loans
Queensland COVID-19 jobs support loans applications are now open for the Queensland Government’s $500 million COVID-19 Jobs Support Loan scheme. This scheme is for Queensland businesses and non-profit organisations financially affected by COVID-19 to retain employees and maintain their operations.
Low interest loans of up to $250,000 are available to assist with carry-on expenses such as employee wages, rent and rates and other related expenditure. Eligible business types include sole traders, partnerships, private and public companies and Trusts.
All COVID-19 Jobs Support Loans will be provided for a term of 10 years, with no repayments or interest charged for the first year, followed by two years of interest only payments. Principal and interest repayments will commence from the third year for the remainder of the loan term.
Visit: http://www.qrida.qld.gov.au/current-programs/covid-19-business-support/queensland-covid19-jobs-support-scheme for more information
COVID-19 business support
Support is available for impacted small and medium businesses to build resilience, grow and succeed. This includes financial workshops in partnership with local bodies, business mentoring and a dedicated small business hotline to access information and referral to support services. Contact 1300 654 687 to find out more.
Support for tourism operators and hospitality providers
Fees and charges relief for tourism operators and hospitality providers include:
- waiving application fees for some variations to liquor licences
- waiving registration renewal fees for Inbound Tour Operators
- waiving of daily fees for commercial activity agreements and permits
- rebate on Marina Charges and Passenger Levies
- deferral of Tourism Lease Rent Payments.
Support for agriculture and fisheries
For more information visit https://www.business.qld.gov.au/industries/farms-fishing-forestry/fisheries/coronavirus-support
Support for exporters
The $1.1 million ‘Market Ready’ initiative will provide tailored export advice to small and medium size enterprises (SMEs) on leveraging opportunities in the Chinese online market, support brand development by providing market intelligence and expert advice for exporters entering new markets and host China market development forums to provide practical export advice.
New South Wales
Payroll tax relief for businesses with grouped Australian wages of no more than $10 million
Payroll tax customers whose total grouped Australian wages for the 2019/20 financial year are no more than $10 million will have their annual tax liability reduced by 25% when they lodge their annual reconciliation, which is due on 28 July.
For those customers who lodge and pay monthly and whose total Australian wages will be no more than $10 million for the current financial year, no payment for the months of March, April or May 2020 will be required.
When lodging your annual reconciliation, you will still need to provide wage details paid in these months and will receive the benefit of a 25% reduction in the amount of tax you would have had to pay for 2019-20.
Threshold increase – 2020/2021 financial year
The tax-free threshold will increase from $900,000 to $1 million for the financial year commencing on 1 July 2020.
The Victorian Government will provide full payroll tax refunds for the 2019-20 financial year to small and medium-sized businesses with payroll of less than $3 million
Payments will save eligible business up to $113,975 a year, with businesses saving an average of $23,000. These businesses employ around 400,000 workers. This assistance is a refund, not a loan.
The same businesses will also be able to defer any payroll tax for the first three months of the 2020/21 financial year until 1 January 2021, freeing up a further $83 million in cashflow.
Commercial tenants in government buildings can apply for rent relief
Business Support Fund
$500 million to establish a Business Support Fund. The fund will support the hardest hit sectors, including hospitality, tourism, accommodation, arts and entertainment, and retail.
Working for Victoria Fund
Establishment of a $500 million Working for Victoria Fund in consultation with the Victorian Council of Social Services and Victorian Trades Hall Council. The fund will help workers who have lost their jobs find new opportunities, including work cleaning public infrastructure or delivering food – providing vital contributions to our state’s response to the pandemic and affording those Victorians security when its needed most.
Australian Capital Territory
All ACT businesses with Group Australia-wide wages of up to $10 million can defer their 2020-21 payroll tax, interest free until 1 July 2022. Businesses will need to complete a simple online application form (which will be available soon on the ACT Revenue Office website at: www.revenue.act.gov.au) to confirm their eligibility.
Eligible businesses will need to lodge their payroll tax returns as normal but will not be required to make the associated payment at the usual time. If the deferred amount is paid before 1 July 2022, no interest will be charged. Interest will be applied to any outstanding deferred amounts from 1 July 2022.
For those who lodge their payroll tax assessment monthly, deferral can commence for their July 2020 payroll tax liability, which is usually payable by 7 August.
For those who lodge their payroll tax assessment annually, they can defer payment of their full 2020-21 payroll tax liability, which is usually payable in July 2021.
No measures announced to date.
The Western Australian Government is introducing three payroll tax measures to support businesses impacted by the coronavirus.
- The payroll tax threshold will be increased to $1 million on 1 July 2020. This brings the increase forward from the planned date of 1 January 2021 and will result in approximately an additional 300 businesses no longer being liable for payroll tax. The threshold increase will be reflected in Revenue Online when it comes into effect.
- Employers, or groups of employers, who pay $7.5 million or less in Australian taxable wages and have been directly or indirectly impacted by COVID-19 can apply to defer their monthly payroll tax paymentsuntil 21 July 2020 at the following link:
- A one-off grant of $17,500 will be available for employers, or groups of employers, whose annual Australian taxable wages are more than $1 million and up to $4 million. For a group of employers, a single grant will be payable to the designated group employer.
You do not need to apply for the grant. Grants will automatically be paid by cheque from July but there will be delays for taxpayers whose tax status changed in 2018-19 or who became liable for payroll tax during the 2018-19 or 2019-20 assessment year. Eligible taxpayers should log in to Revenue Onlineto ensure their postal address is correct.
One-off grants of $17,500 to small and medium businesses
Small and medium businesses whose annual Australian Taxable Wages are between $1 million and $4 million will receive a one-off grant of $17,500 to assist them to manage the impacts of COVID-19.
No applications are required. Grants will automatically be paid from July, but there may be delays for taxpayers whose tax status changed during the 2018-19 assessment period or who commenced as new employers in 2018-19 and 2019-20.
No measures announced to date.
Employers in the Hospitality,Tourism, and Seafood industries will not be required to lodge payroll tax returns for March, April and May 2020. The Annual Adjustment Return (AAR) for 2019-20 is still required to be lodged by 21 July 2020. For that AAR, the State Government’s recently-announced waiver of payroll tax for relevant wages for the months of March, April, May and June will apply.
Employers (individual/groups) with Australian Group Wages of up to $5.0 million annually, who can demonstrate that their business is affected by Coronoa Virus will not be required to lodge payroll tax returns for March, April and May 2020. The Annual Adjustment Return (AAR) for 2019-20 is still required to be lodged by 21 July 2020. For that AAR, the State Government’s recently-announced waiver of payroll tax for relevant wages for the months of March, April and May will apply.
One-year rebate for employers who pay payroll tax and employ new youth employees aged 24 years and under. (Commencing 1 April 2020)
Interest Free Business Loans for Small Business
$20 million in interest free loans to small businesses in the hospitality, tourism, seafood production, and exports sectors. The loans will be available to businesses with a turnover of less than $5 million to purchase equipment or restructuring business operations and will be interest free, for three years.
Interest Free Loans for Local Government
$50 million in interest free loans over three years will be made available to encourage Local Government to upgrade, renovate and to do necessary maintenance to improve tourism and other assets.
Targeted Small Business Grants Program for Apprenticeships and Traineeships
The targeted Small Business Grants Program provides a $5,000 grant for businesses that hire an apprentice or trainee in the tourism, hospitality, building and construction, and manufacturing industries.
Targeted Industry Assistance: Tourism, Hospitality & Fisheries
Measures will include the waiver of a number of lease, license and Parks’ entry fees for tourism operators; a 50% discount on liquor licencing fees and a waiver of all application fees for the calendar year 2020, backdated to 1 January 2020; A waiver for 12 months of annual fees and levies for the rock lobster, fin fishers and for abalone divers.
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