Requirement to advise
If you have ceased to employ prior to or on 30 June 2024, you must advise the SRO of the relevant Victorian and interstate (if applicable) dates by:
- Changing the Victorian Reconciliation Period (and interstate if applicable) to reflect your correct start and end dates.
- Answering Yes to the question: Did you cease employing in Victoria on this specific date?
The following examples will help you to correctly complete your Annual Reconciliation.
Customers who employ only in Victoria
Example
If you ceased to employ on 31 March 2024, this is the date you should enter on the Review Details page. The e-AR program will automatically calculate the deduction for you based on the number of days you employed.
Customers who employ in Victoria and also interstate
Example 1
If you ceased to employ in Victoria and interstate on 30 April 2024, change the dates in the Review Details page to reflect the following periods:
- Victorian Reconciliation Period: 01/07/2023 to 30/04/2024
- Interstate Reconciliation Period: 01/07/2023 to 30/04/2024
The e-AR program will automatically calculate the deduction for you based on the number of days you employed in Australia.
Example 2
If you ceased to employ in Victoria on 30 April 2024 but continued to employ interstate until 30 June 2024, the latter will be deemed to be the date you ceased for Victorian payroll tax deduction calculation purposes. You will need to change the dates in the Review Details page to reflect the following periods:
- Victorian Reconciliation Period: 01/07/2023 to 30/04/2024
- Interstate Reconciliation Period: 01/07/2023 to 30/06/2024
The e-AR program will automatically calculate the deduction for you based on the number of days you employed in Australia. In this example, you will be entitled to the full year's deduction.
Group cessation
If you are the Designated Group Employer and all members of the group ceased to employ, you need to also amend the Group Victorian and Interstate Periods to reflect the latest date of any member's cessation.
Assistance
If you need more information on this topic, contact our payroll tax enquiry service on 13 21 61.