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All businesses registered for payroll tax in NSW must lodge an annual return to declare their taxable wages. Learn how to lodge your annual return and how to claim a refund.
Bulk Billing Support Initiative
The legislation in relation to the treatment of contractor payments made to general practitioners in medical centres has been given assent and is now law.
Revenue NSW is currently working through what this change will mean for our impacted payroll tax customers.
If the recent change impacts your business and you would like more information or have any questions relating to these legislative changes please contact us.
On this page
2023-24 annual return is now available
The annual return is live and due 28 July 2024 (or the following business day).
We have improved the annual return. New features have been added to the 2023-24 annual return in Payroll Tax Online to help you correctly calculate your payroll tax. Read more about the improvements to the annual return.
Please note the 2023-24 monthly calculator is no longer available.
Who needs to lodge annual returns
All businesses registered for payroll tax in NSW must lodge an annual return each financial year.
The due date for lodging an annual return is 28 July each year, or the next business day if 28 July is on a weekend or public holiday.
Information about the annual return process is posted to registered businesses in June each year.
If you do not pay your payroll tax by the due date, we will apply interest to the outstanding amount. Penalty tax may also be imposed. Read the interest and penalty tax page for more details.
Click onto the “Lodge your annual return” page and fill in the details.
Click “Next” to move to the next pages.
Once you are satisfied with the information entered, click “Lodge” at the end.
Include all wage components and tax for the month of June into the total wage figure when submitting your annual return.
Confirmation of Lodgement will appear in a green box with a lodgement reference number for your records.
Completing your annual return form can take time and effort. We recommend saving your progress regularly on each page by clicking the “Save” button at the bottom.
Once you have lodged your annual return you will need to pay your payroll tax by the due date.
Read the payment options page for instructions on how to pay your payroll tax.
How much will I need to pay?
The amount of tax payable is calculated on your total Australian wages that exceed the annual threshold in a financial year.
The full tax-free annual threshold is currently $1,200,000 and the payroll tax rate is 5.45%.
If you are a member of a payroll tax group, we may offset any overpayments against other group payroll tax debt before paying a refund.
How can I prevent delays in getting my refund?
We process most payroll tax refund claims within 30 days.
Check your bank account details
If you are due a tax refund you should log in to Payroll tax online and check that your bank account details are up to date.
If you have an overseas bank account please call us on 1300 139 815 to find out how to complete your annual return.
We may request confirmation of bank details in writing.
Keep accurate records
We may need to contact you to validate your claims. The refund process is usually faster when you have supporting documents available to confirm the amounts returned in annual returns.
Under sections 48 and 53 of the Taxation Administration Act 1996 you must keep any relevant records:
in English, or in a form easily translated to English, and
for at least 5 years.
Why have I not received my refund?
There are several reasons why a refund may be delayed, partially retained, or withheld:
If you lodge your refund request during our peak processing time during August and September.
We may need to apply part, or all, of your refund against a tax debt that you owe us.
You may have previously instructed us to hold your refund over to offset a future liability.
We may withhold your refund if:
you do not nominate a bank account, or if the bank account details you provide are incorrect or incomplete.
we need to verify details shown on your annual return. If it is withheld, we will contact you.
How does Revenue NSW verify refunds?
As part of our compliance program, we review a selection of refund claims to verify the accuracy of the information provided. We also compare this against information shared with us from other government agencies.
We use advanced analysis to identify high-risk refunds. We may initiate an audit to investigate the cause of your refund request, and review your annual return.
Your refund may be retained while it is being verified.
Contact the payroll tax team
For general enquiries, or questions about instalment plans or deferred payments, call 1300 139 815 or +61 2 7808 6904 for international callers.