At the end of each financial year, all registered employers are required to lodge an annual reconciliation return following the end of the financial year to which the annual reconciliation return relates.
The 2024-25 annual reconciliation must be lodged between Monday 16 June 2025 and Monday 28 July 2025.
The annual reconciliation should include details of:
- South Australian taxable wages and the various components that make up those wages
- interstate wages if you also employ outside of South Australia.
If you are part of a group, it is important for the Designated Group Employer (DGE) to lodge the annual reconciliation first before other group members as this will allow the:
- Designated Group Employer (DGE) to distribute any unused deduction entitlement to the other group member(s)
- correct tax rate to be applied
- 2024-25 annual reconciliation to be finalised faster, as the need for any reassessments or requests for refunds due to an unallocated deduction being transferred is reduced.
The Designated Group Employer (DGE) should also declare the South Australian and interstate wages for any other group members to determine the correct deduction entitlement.
The annual reconciliation may result in either further tax being payable or a refund.
The Annual Reconciliation Checklist 2024-25 can be used to prepare the information you need for your 2024-25 annual reconciliation.
What is different for the 2024-25 financial year?
When you begin your annual reconciliation, the first screen you’ll see is the Status screen.
An additional question has been added to the Status screen to determine whether the return relates to a designated medical practice*. If the organisation is not a designated medical practice you will need to answer ’No’ to this question. There are no further changes when compared to previous years.
If your organisation is a designated medical practice as per the requirements of the Payroll Tax Act 2009 you will need to answer ’Yes’ to this question. You will be required to add additional information on the SA Wages screen for the bulk billing exemption.
* A designated medical practice means a medical practice at which some or all of the medical services provided by general practitioners (GP), who are engaged by the practice are bulk billed services.
If your organisation is a designated medical practice, you will see additional fields on the SA Wages screen. There are two sections.
Wage Component Split
There is a new field Less exempt General Practitioner wages. You do not need to enter data in this field. RevenueSA Online will populate this field when you have completed the second section of this screen.
Designated Medical Practice
In this new section, you will be asked to enter information used to calculate the bulk billing exemption, including:
- Total number of bulk billed medical services provided by GPs engaged by the designated medical practice
- Total number of medical services provided by GPs engaged by the designated medical practice
- Total employee GP wages; and
- Total GP contractor wages.
From the data entered, RevenueSA Online will automatically calculate the:
- percentage of exempt GP wages
- total value of GP wages
value of exempt GP wages.
Guidance on completing the SA wages screen is available in the RevenueSA Online Help: SA Wages.
More information for designated medical practices
For information about payroll tax and the medical industry including the bulk-billing exemption, see our Payroll tax and the medical industry page .
Our ‘Payroll Tax and the GP Bulk Billing Exemption’ webinar that was held on 4 June 2025 provided information for designated medical practices (including updates for users who attended previous webinars) concerning the introduction of the bulk billing exemption for general practitioner wages, with a particular focus on the areas unique to medical practices for annual reconciliation lodgement and the screens that have been modified in the RevenueSA Online system. View a recording of this webinar from our Webinars page.
Information to assist you with the 2024-25 annual reconciliation
If your organisation ceased employing in South Australia during 2024-25 and will not be continuing to trade or pay wages in South Australia in 2025-26 onwards, this annual reconciliation will be your final return.
When prompted select YES to the question ‘Did you cease paying wages in South Australia during 2024-25?’
You will be asked if you want to cancel the registration for your organisation. If you select ‘yes’ you will need to enter a date of cancellation (the date your organisation ceased paying wages in South Australia) and select a reason for the cancellation (from a drop down list).
The maximum payroll tax deduction entitlement is $600,000. However this may vary based on your group status and Australia wide wages.
RevenueSA Online will calculate the applicable payroll tax deduction.
If you estimate that your organisation's Australian wide taxable wages for 2025-26 will be $1.5 million or less, you will be asked at the end of the annual reconciliation (at the wage estimates screen (PDF 188KB)
if you would like to cancel your organisation’s payroll tax registration. You have the option to cancel the registration or remain registered:
- To cancel select cancel registration.
- To remain registered select continue with registration.
It’s your choice whether to remain registered or cancel. If your organisation's Australian wide taxable wages are close to the threshold (currently $1.5 million), or they fluctuate year to year, you may prefer to retain the registration in case your organisation exceeds the threshold in 2025-26.
If you choose to remain registered and you would like to change the return cycle for your organisation to annual or monthly, please email your request to revsupport@sa.gov.au.
| Information Required | Non Grouped Employer (NGE) | Designated Group Employer (DGE) | Grouped Employer (GE) |
|---|---|---|---|
| If your status changed during the year the period for which each status applied | Yes | Yes | Yes |
| Your current mailing address and email contact | Yes | Yes | Yes |
Know whether your organisation is designated medical practice* as defined in the Payroll Tax Act 2009. | Yes | Yes | Yes |
| If you had a split status the taxable wages for each status period will be required | Yes | Yes | Yes |
| The South Australian taxable wages paid by your organisation broken into: salaries/wages, bonuses/allowances, fringe benefits, commissions, directors fees, contractor payments, superannuation, shares and options and other (where applicable) | Yes | Yes | Yes |
If your organisation is a designated medical practice you will need:
From the data entered, RevenueSA Online with automatically calculate the:
| Yes | Yes | Yes |
| The total taxable wage paid by your organisation in states and/or territories other than South Australia | Yes | Yes | Yes |
| The name of your Designated Group Employer their and their ABN | No | Yes | Yes |
The names and ABN of group members that employed during the period that each status code applied and the taxable wages of each group member for that period broken into:
| No | Yes | No |
An estimate of taxable wages to be paid by your organisation for the next financial year broken into:
NOT REQUIRED IF CANCELLING | Yes | Yes | Yes |
An estimate of taxable wages to be paid by all group members for the next financial year broken into:
NOT REQUIRED IF CANCELLING | No | Yes | No |
Once commenced, the annual reconciliation can be suspended and completed at a later date.
The July 2025 monthly return can be lodged via RevenueSA Online from 29 July 2025 and must be lodged by 7 August 2025. We recommend you complete the 2024-25 annual reconciliation before the July return to ensure the estimated rate and deduction entitlement is calculated for the 2025-26 monthly returns.
Contact Us
When contacting us please provide your South Australian Taxpayer Number (if known), ABN, and organisation name.
| payrolltax@sa.gov.au | |
| phone | (08) 8372 7534 |
| fax | (08) 8226 3805 |
| post |
RevenueSA Kaurna Country GPO Box 2418 ADELAIDE SA 5001 |
You can reach us during business hours, excluding public holidays:
- Monday, Tuesday, Thursday, Friday: 8:30am - 5:00pm (ACST or ACDT)
- Wednesday: 10:00am - 5:00pm (ACST or ACDT)
South Australia observes daylight saving.
- ACST: Australian Central Standard Time is from early April to early October.
- ACDT: Australian Central Daylight Time is from early October to early April.
Do you want to provide feedback or lodge a complaint?
You can do so via our feedback and complaints page.