Status change effect on reconciliation periods

Definition

The start of the 2018-19 Annual Reconciliation employing period is the date that your reconciliation period begins in the financial year. The reconciliation year is 1 July 2018 to 30 June 2019.

If the SRO records show that you employ interstate (i.e. employment in states other than Victoria), then an interstate reconciliation period start date will be shown in your electronic Annual Reconciliation (e-AR).

Status change effect on reconciliation periods

Changes in status cause separate reconciliation periods.

Status changes include

  • Employer type change, i.e. 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 by completing a part year reconciliation).
  • Appointment or cessation of appointment of an insolvency practitioner.

For Example

If a company has employed in Victoria and interstate since 1 December 1995 as a non-group employer and is still employing in Victoria and Interstate, the Victorian and interstate start of the 2018-19 Annual Reconciliation employing period would be 1 July 2018.

If the interstate reconciliation period is blank, this means that the SRO understands that you have not employed interstate during the reconciliation year, 1 July 2018 to 30 June 2019.

Note: The e-AR may display multiple reconciliation periods if the SRO has been notified of a status change/s.

Assistance

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