Tasmanian Revenue Online (TRO) will calculate any tax liability based on your account registration and taking into account your grouping details.
The frequency for lodging returns is based on the details you submitted to us when you registered as an employer for payroll tax. Any change to frequency eg. from monthly to annual, will be determined by the information you provide in future returns.
To view your returns frequency, access your account on the top, right-hand side of any
Returns must be lodged by the 7th of the month following - for example, the September return is due on 7 October.
Before lodging your annual returns you are required to confirm your details on TRO.
All taxpayers must lodge an Annual Adjustment Return (AAR), which is a reconciliation of tax for the financial year. This is used to determine if a refund is due or additional tax is payable. The AAR must be lodged by 21 July each year. If you lodge monthly, the AAR replaces the June monthly return.
For more information, refer to the
Payroll Tax Annual Adjustment Return guideline.
Adjustments for previous years
Adjustments for previous financial years can be made using TRO, which will automatically calculate any interest payable or refund required as a result of your adjustments.
If your return is lodged late, TRO calculates the amount of interest owing and gives you the option to pay this with your return.
You can make an interim payment in order to reduce the interest liable for the late payment.
If you fail to lodge your return, you will be issued with an estimated assessment. If this happens you must amend the return to show your actual payroll tax figures or pay the estimated assessment.