COVID-19 Support Measures – Payroll Tax Waiver

About this report or communique

Report of the Auditor-General No. 12 of 2020-21: COVID-19 Support Measures – Payroll Tax Waiver

The objective of the review was to form a reasonable assurance conclusion on the effectiveness of the State Revenue Office’s implementation of the Payroll Tax Waiver.

This is the third report in a series covering the audit or review of selected COVID-19 stimulus measures and targeted financial support payments and expenditures.

This review covered:

  • the implementation of the Payroll Tax Waiver
  • the process for assessing applications against the eligibility criteria and approving payroll tax refunds and waivers
  • reviews requested by unsuccessful applicants who believed their application had been unfairly assessed
  • communication with applicants
  • measures and controls around payments to successful applicants.

The review did not cover:

  • waivers applied to Payroll Tax Waiver for JobKeeper Payments
  • regular payroll tax rebates and concessions, such as the rebate for employers who employ eligible apprentices, trainees and youth employees and businesses relocated to Tasmania.