A number of payroll tax relief measures have been introduced to support businesses during the COVID-19 pandemic.  In recognition of the health related trading restrictions introduced from 27 December 2021, the South Australian Government has announced further payroll tax relief for businesses.

Tourism, hospitality, gyms and other eligible businesses  impacted by the trading restrictions in place from 27 December 2021 may apply to RevenueSA for a deferral of payroll tax due over the period from January 2022 to June 2022, with these deferred payments due from July 2022.

Further information is available at https://www.revenuesa.sa.gov.au/grants-and-concessions/covid19-relief

The South Australian Government provided a waiver of annual liquor licencing fees for 2020-21 for the following liquor licence categories:

• On Premises
• Residential
• Restaurant & Catering
• Club
• Liquor Production & Sales
• Small Venue

Holders of a general and hotel licence with a bottle shop received reduced fees, or a full waiver if they did not have a bottle shop. Packaged liquor sales licence fees were not reduced or waived.

As part of the 2021-22 Budget, the South Australian Government halved Liquor licence fees for the first six months of 2021-22 for businesses still impacted by COVID-19.  This was targeted at liquor licence holders (not including packaged liquor sales or bottle shops) that were eligible and received JobKeeper payments under the second extension of the JobKeeper scheme from 4 January 2021.

In recognition of the current health restrictions introduced from 27 December 2021, liquor licence fees paid/payable by those same venues that met the JobKeeper criteria for the remaining six month period in 2021-22 will be waived/refunded.

For further information please visit https://www.cbs.sa.gov.au/liquor-licence-holders-and-covid-19#