Late payments

If the State Revenue Office receives a payment after the due date but before a default assessment is issued, interest is imposed on the primary tax outstanding from the due date to the date of payment.


You can lodge an objection against an assessment. You must lodge the objection with the Commissioner within 60 days of the assessment being served. You must lodge an objection form (Gen-Form-04) and state fully and in detail the grounds on which you object.


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