Western Australia’s Economic Response COVID19

Payroll Tax Relief

Employers in WA may be eligible for the following payroll tax measures:

  • Payroll tax threshold will be increased to $1 million on 1 July 2020 (previously scheduled for 1 January 2021;
  • Employers who pay $7.5 million or less in wages can apply to defer their payroll tax payments until 21 July 2020;
  • One-off grant of $17,500 will be available for employers whose annual wages are between $1 million and $4 million.

Eligible employers will be sent more information, the grant will be paid to eligible businesses automatically by cheque from July.

Further information can be found at wa.gov.au

Relief on utilities for small business

Including a reduction in electricity bills, licences fees waived, and additional payroll tax relief:

  • a one-off $2,500 credit available for Synergy and Horizon Power customers that consume less than 50 megawatt hours (MWh) per annum. The credit is available for current customers (as of March 31, 2020) and will be allocated from May 1, 2020 to reduce current and future electricity bills.
  • No small businesses facing financial difficulty due to COVID-19 will face power or water disconnections due to late payments. In addition, no interest will be charged on deferred bill payments.

Relief for Households

Freeze on household fees and charges until at least July 1, 2021.

  • This freeze will apply to entire ‘household basket’, including electricity, water, motor vehicle charges, emergency services levy and public transport fares.
  • The Energy Assistance Payment (EAP) payment will increase from $300 to $600 for eligible concession card-holders. (eg pensioners).

Rent relief for small businesses and not-for-profits

The WA Government will waive rental payments for small businesses and not-for-profit groups in Government-owned buildings for six months to help these lease holders respond to the impacts of COVID-19.

Duties, Fees & Licence Fee Relief

Waiving of a wide range of licence fees for small and medium‑sized businesses in COVID-19 impacted industries for the next 12 months. This includes licences for building services, plumbers and electricians; tourism businesses operating in national and marine parks; boat registration and mooring fees for tourism operators and commercial fishers; commercial fisheries licences; taxi booking service authorisation fees; settlement agent licence fees; and other statutory planning fees. Liquor licence renewal fees for 2020 will be waived and refunds provided for businesses that have already paid, benefitting around 5,500 businesses with a liquor licence.

Businesses impacted by COVID-19 can also apply for an interest-free payment arrangement and for late payment penalties to be waived for payroll tax, transfer duty, landholder duty, vehicle licence duty or land tax.

WA Budget deferred until October 8, 2020.