WA: Payroll tax waiver
Payroll tax will be waived from March to June 2020 for employers, or groups of employers, whose Australian taxable wages are less than $7.5 million at 30 June 2020.<br /><br />Employers must retain evidence of their Australian taxable wages at 29 February 2020 showing their entitlement to claim the waiver.<br /><br />For group employers, the designated group employer (DGE) is responsible for determining the group’s Australian taxable wages and for notifying group members if the group is eligible for the waiver.<br /><br />Group members must retain evidence to show the DGE notified them of their eligibility to claim the waiver.<br /><br />The Treasurer encourages eligible businesses not negatively affected by COVID-19 to keep paying tax as normal so the funds allocated to this initiative can be used to assist other businesses that are not so fortunate.
WA: One-off grants to small and medium businesses ($17,500)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.<br /><br />It is expected 6,200 WA businesses will benefit from the grant.<br /><br />If you were not previously registered for payroll tax, your 2019-20 Australian taxable wages will be used to determine your eligibility for the grant. <br /><br />Your grant will automatically be paid by cheque at the completion of the annual reconciliation process. <br /><br />For a group of employers, a single grant will be payable to the designated group employer.<br /><br /><strong>Details</strong><ul><li>No applications are required.</li><li>Grants will automatically be paid from July 2020, 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.</li></ul>