If you have not met your payroll tax obligations, you can make a voluntary disclosure. These are usually made before we begin an audit.
When making a voluntary disclosure, you need to provide information that will help us calculate your payroll tax correctly. This includes:
You should make your voluntary disclosure in writing.
We regularly provide updated information and advice to help you understand and meet your payroll tax obligations. If you need help, contact us.
If you make a voluntary disclosure which allows us to calculate your payroll tax before the start of an audit, we will not add penalty tax to your assessments. The full interest rate will still apply.
If we identify an error during an audit, significant penalties of up to 75 per cent of the underpaid tax can apply.
For more information, read Revenue Ruling PTA 036v2.