COVID-19 Payroll Tax Concessions Snapshot

The States and Territories have announced a variety of measures to alleviate the strain that COVID-19 has placed on businesses. One area that many businesses have an interest in, is measures that relate to pay roll tax. However, as is often the case for State based measures, whilst there may be similar themes, each jurisdiction has chosen different eligibility criteria and measures.

We have prepared a summary snapshot of the different eligibility criteria and pay roll tax measures introduced as at 2 April 2020 to help quickly assess whether or not they are available to you. View our one page snapshot here.

In general, many of the measures are targeted at small and medium businesses. However, concessions may also be available to larger businesses. In particular, some jurisdictions have made deferrals available to these larger businesses where they can demonstrate that they have been adversely impacted by COVID-19.

For more detail on the different eligibility criteria and pay roll tax measures for different States and Territories, click the links below:

State / Territory	Links
Victoria	Tax relief for eligible businesses COVID-19 payroll tax relief - claim a reimbursement
New South Wales	COVID-19 (coronavirus) and payroll tax About payroll tax
Queensland	Coronavirus payroll tax relief
South Australia	COVID19 Relief
Western Australia	COVID-19 relief: Payroll Tax Employer Guide
Tasmania	Tax relief measures for Tasmanian businesses impacted by COVID-19 COVID-19
Australian Capital Territory	ACT payroll tax waiver Supporting local businesses and the economy
Northern Territory	Payroll tax