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The Daily Insight

How far back can payroll tax audit go?

Author

Emma Jordan

Published Feb 26, 2026

4 years
The NSW OSR generally audits a taxpayer for all remuneration paid in the last 4 years.

Where can I find past Paystubs?

The human resources office at your old job can be quite helpful in giving you the documentation you need. You can request copies of old pay stubs as well as other payroll records. It’s best to contact the H.R. office as soon as possible.

What is final submission for tax year?

For most employers, the final submission will be the final Full Payment Submission. This is the one telling HMRC about the very last employee payment for the year. The tax year ends on 5 April so, for most employers, their final submission will be made on or before that date on a Full Payment Submission.

Is Super liable for payroll tax?

Employer superannuation contributions are considered wages and are liable for payroll tax. They include contributions paid or payable: to a superannuation fund.

How can I review my PAYE tax return?

If you are a PAYE customer, you can review your tax for any of the four previous tax years. You can also request an End of year statement (P21) for each year. All pay and tax details may not yet be on Revenue’s record for the year you are reviewing. If so, you will need to supply these details from either a P60 or P45 from the relevant employer.

How to correct payroll for a previous tax year?

Apply any necessary corrections to the pay record and run employee payroll back up to year end (or when they were a leaver if they left your employment before the end of the tax year). Send your correcting FPS with the payroll date in your software set to match the last pay date originally send for this employee (s)

Who is responsible for the ASK annual review?

The ASK Annual Review must either be performed by: An individual accredited with Singapore Chartered Tax Professionals Limited (“SCTP”) as Accredited Tax Advisor (GST) [ ATA (GST) ] or Accredited Tax Practitioner (GST) [ ATP (GST) ] or

When does the threshold for payroll tax go up?

The payroll tax threshold has increased to $1.2 million for the tax year 1 July 2020 to 30 June 2021.