Late lodgement and late payment of payroll tax

If you miss a due date for lodging a return or making a payment, unpaid tax interest (UTI) and penalties may apply.

Late lodgement of returns

If we issue you with a default assessment notice because you did not lodge a payroll tax return by the due date, you will be charged penalty tax (75% of the payroll tax and any mental health levy). This is in addition to your existing payroll tax and mental health levy liability.

Penalty tax may increase by up to 20% in certain circumstances.

Penalty tax may be remitted in some instances. Read the public ruling on penalty tax (TAA060.2) for more information.

You can request a reassessment of a default periodic return in QRO Online. Contact us if you want to request a reassessment of a default annual or final return.

Late payment of tax

UTI will accrue on any unpaid payroll tax and mental health levy, from the day after the payment was due until payment is received in full.

If any payroll tax, including penalty and UTI, is not paid by anyone in a group, each of the other businesses in the group is liable for the amount. This applies regardless of whether the business was an employer during that period.

Read about UTI and penalties for the current rates, how they are applied and how to request UTI remission.

Also consider…

• See the due dates for payroll tax returns.
• See the payment options.
• Find out about refunds.