Payroll Tax Relief for SMB’s and Large Businesses

As part of the Queensland State Government’s response to the COVID-19 Crisis, they have provided for relief from Payroll Tax, as follows: 

Small and Medium Businesses 

All small and medium businesses (payroll up to $6.5M) in Queensland will be eligible for: 

  • A two-month refund of payroll tax 
  • A three-month payroll tax holiday 

In addition, they will be eligible to defer all payroll tax payments for the rest of 2020. 

Large Businesses 

Larger businesses (payroll over $6.5M) affected by COVID-19 will also be eligible for the two-month payroll tax refund and have their deferral extended for all of 2020. 

All this means, no Queensland business impacted by COVID-19 will have to make a payroll tax payment this year. 

How to Apply  

Registered Payroll Tax business will receive an email from the QLD Office of State Revenue outlining the application process. 

If you do not receive an email, or you are unsure about your eligibility, complete the Refund/Holiday Application Form. 


  • Refund/Holiday Application must be lodged before 31 May 2020 
  • 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. 

For more information please click here. 

Remember, we’re here to help! 

Here’s what Advivo is doing to help our clients and friends through these turbulent times and we urge you to please contact us sooner rather than later if you would like any assistance with these.