About this report or communique
Report of the Auditor-General No. 12 of 2020-21: COVID-19 Support Measures – Payroll Tax Waiver
The objective of the review was to form a reasonable assurance conclusion on the effectiveness of the State Revenue Office’s implementation of the Payroll Tax Waiver.
This is the third report in a series covering the audit or review of selected COVID-19 stimulus measures and targeted financial support payments and expenditures.
This review covered:
- the implementation of the Payroll Tax Waiver
- the process for assessing applications against the eligibility criteria and approving payroll tax refunds and waivers
- reviews requested by unsuccessful applicants who believed their application had been unfairly assessed
- communication with applicants
- measures and controls around payments to successful applicants.
The review did not cover:
- waivers applied to Payroll Tax Waiver for JobKeeper Payments
- regular payroll tax rebates and concessions, such as the rebate for employers who employ eligible apprentices, trainees and youth employees and businesses relocated to Tasmania.