Cancel your payroll tax registration
Businesses registered for payroll tax in New South Wales may cancel their registration in certain situations. Learn how to cancel your registration.
Your payroll tax registration in New South Wales (NSW) will remain active until we receive a request to cancel your payroll tax registration.
While your registration is active you must continue to lodge returns. If you have a payroll tax liability for the current financial year you also need to pay your payroll tax by the due date.
When can a registration be cancelled
You should cancel your NSW payroll tax registration if your business:
Ceases to employ in NSW
You can cancel your payroll tax registration with immediate effect if your business:
- has ceased to employ in NSW, and
- does not employ in other states/territories.
Ceases to employ nationwide before the end of the financial year
You should cancel your registration as of the date your business ceased employing interstate if your business:
- has ceased employing in NSW before ceasing in other Australian states/territories, and
- the effective date is before the end of the financial year.
Continues to employ interstate for the full financial year
You should cancel your payroll tax registration if your business:
- has ceased to employ in NSW, and
- continues to employ staff in other states/territories.
In this situation the cancellation of your registration will be deferred until the end of the financial year. This deferral allows you to receive your NSW payroll tax threshold entitlement for the full financial year.
If your business pays payroll tax monthly your payroll tax account will be changed to an annual payment frequency. You will still need to lodge an annual reconciliation, even if it is a nil return, but you will not need to make monthly payments.
Changes to your ABN
If your business ceases employing under the ABN registered with Revenue NSW and is now employing under a new ABN you should:
Your wages fall below the payroll tax threshold
For non-grouped businesses
If your Australian wages (including NSW) have fallen below the threshold your registration will remain active until the end of the financial year.
If your business pays payroll tax monthly your payroll tax account will be changed to an annual payment frequency. You will still need to:
For grouped businesses
Designated Group Employer
If your wages fall below the NSW threshold you will need to nominate a new Designated Group Employer (DGE). The new DGE must pay wages above the NSW payroll tax threshold.
Your status will be changed to a Non-Threshold Claiming (NTC) member and your business will no longer be entitled to the threshold.
If all members of the group are below the NSW threshold individually you will need to change your group structure to Single Lodger.
Single Lodger
If you are the Single Lodger (SL) and your combined Australian group wages fall below the NSW threshold, you can cancel the registrations for all group members.
Change in group structure
If you are cancelling due to a change in group structure you will need to attach supporting documents in the cancellation form. Examples of these documents include:
- a 484 form from the Australian Securities & Investments Commission
- share or unit holder register, and/or
- updated trust deeds.
If you are a DGE you will need to nominate a new DGE in the form.
If you are a SL you will need to nominate a new group SL in the form.
Information required for cancellation
You will need to provide:
- the Client ID and Correspondence ID of the business you intend to cancel
- the reason for the cancellation
- cancellation dates
- wage details for NSW and other states/territories, and
- the payroll tax grouping status of your business – attach supporting documents in the form, such as:
- a 484 form from the Australian Securities & Investments Commission
- share or unit holder register, and/or
- updated trust deeds.
How to cancel
Your payroll tax registration can be cancelled:
- during the financial year, or
- when lodging your annual reconciliation.
You cannot cancel your registration from a future date. The cancellation must be lodged on or after the last day of employment.
Cancel online
- Log-in to Payroll Tax Online using your Client ID and Correspondence ID.
- In the left-hand side menu select “Cancel payroll tax registration”.
- Complete the form details.
- Select “Submit”.
Confirmation that your cancellation request has been received will appear in green on the same page.
We will begin processing your request.
You will receive a reference number for your cancellation.
Cancel in your annual reconciliation
- Log-in to Payroll Tax Online to lodge your annual reconciliation.
- Select the “cancellation registration” button. You will be redirected to the cancellation form.
- Complete the cancellation form details.
- Select “Submit”.
Confirmation that your cancellation request has been received will appear in green on the same page.
Alternative to full cancellation
If you no longer employ in NSW, or your taxable wages in other states/territories have fallen below the threshold and this is likely to change in the future, you may not want to cancel your registration.
If your business pays payroll tax annually you can continue to lodge an annual reconciliation at the end of each financial year.
If your business pays payroll tax monthly you can request to be changed to an annual payment frequency. You will still need to lodge an annual reconciliation each financial year, even if it is a nil return, but you will not need to make monthly payments.
To request an annual payment frequency email [email protected]
The email should include:
- your Client ID (include this in the subject line of the email)
- your business name
- your ABN, and
- an explanation of why you would like your business to be placed on an annual payment frequency.
We will inform you of our decision. We may ask you to cancel your registration depending on the circumstances of your business.
Reactivate a cancelled registration
You can reactivate your cancelled payroll tax registration if your:
- Australian wages have exceeded the monthly threshold for the current financial year, and
- ABN has not changed.
You will retain your previous Client ID as part of your reactivation.
Go to the register for payroll tax page for details on how to reactivate your registration.
If your ABN has changed you will need to complete a new payroll tax registration.
Privacy policy
Information collected on the cancellation form helps us determine if you have a liability or entitlement.
The information may be provided to third parties with your consent or as required or permitted by law. We will correct or update your personal information at your request.
Read our privacy policy for more details.