To register to complete your payroll tax returns online go to Tasmanian Revenue Online (TRO).
TRO is a web-based system that allows users to:
- lodge and amend monthly and annual returns;
- receive electronic assessment notices and communication from the State Revenue Office; and
- pay payroll tax.
TRO will automatically 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 the State Revenue Office 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 find your returns frequency, access your account on the top, right-hand side of any TRO screen.
Returns must be lodged by the 7th of the month following - for example, the September return is due on 7 October.
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.
If your return is lodged late, TRO automatically calculates the amount of interest owing and gives you the option to pay this with your return.
If you fail to lodge your return, you will be issued with an estimated assessment. If this happens you must either amend the return to show your actual payroll tax figures or pay the estimated assessment.