Group interstate reconciliation period

Definition

The group interstate reconciliation period encompasses the range of interstate reconciliation periods for all members of the group, that is the group interstate reconciliation start date will be equal to the earliest interstate reconciliation start date of any member, and the group interstate reconciliation period end date will be equal to the latest interstate reconciliation end date of any member.

The interstate reconciliation period is the period of employment in states other than Victoria within this reconciliation year.

The reconciliation year is 1 July 2018 to 30 June 2019.

Status change effect on reconciliation periods

Changes in status cause separate reconciliation periods. Status changes include;

  • Employer type change, that is where an employer has changed from a non-group employer to a group employer or vice versa. (Prior periods are normally reconciled at the time of change using a part year reconciliation).
  • Appointment or cessation of appointment of an insolvency practitioner.

Note: If the Group Interstate reconciliation period is blank, this means the State Revenue Office understands that no member of the group employed interstate during the reconciliation year, 1 July 2018 to 30 June 2019.

Assistance

If you need more information on this topic, contact our payroll tax enquiry service on 13 21 61.