When should you report changes in the persons condition?

As a registered payroll tax self assessor, you must report a:

  • 'change of status' for payroll tax within 21 days
  • change in mailing address for legal documents within 1 month.

You should notify us if your business name changes.

Reporting a change of status

You must lodge a final return within 21 days if, during a financial year:

  • you stop employing in Australia and do not intend to employ for the rest of the year or next financial year
  • you become, or stop being, a group member
  • you become, or stop being, the designated group employer (DGE) for a group
  • an administrator (receiver and manager or liquidator) is appointed or ceases.

These events are known as a 'change of status' for payroll tax purposes.

After a change of status, you must still lodge an annual return if you start paying taxable wages again through to the end of the financial year. Wages or tax paid or payable for the final period will not be taken into account in the annual return.

If you do not pay taxable wages for the remainder of the financial year, no annual return needs to be lodged after the final return.

When to report a change

Select the category that relates to your change of status for an explanation and examples of when to report.

If you have ceased to employ in Queensland but continue to employ in any other state or territory, this is not a change of status and you do not need to complete a final return.

You should advise us and continue to lodge 'nil' periodic returns for the balance of the financial year, and lodge your annual return for that year by 21 July.

Example

You are a manufacturer, operating factories in Queensland and New South Wales. On 1 March, you shut down the Queensland factory and make all of its employees redundant. You continue to employ at the New South Wales factory. This is not a change of status because you continue to employ in another state.

A change of status happens when an employer becomes a group member or ceases to be in a group.

For the part of year up to this change of status, the group member must:

For grouped employers, only the group members affected by the change of status must lodge a final return.


Example

An employer is part of a group from 1 July and ceases to be a group member on 1 September. The final period is 1 July to 31 August. If the employer then appoints an administrator from 1 June, the final period for the second change of status is 1 September to 31 May.

You will stop being a DGE when the earliest of the following occurs:

  • you add or remove a group member
  • your group members tell us in writing that you are no longer the DGE and we consent to this in writing
  • your group members choose a replacement DGE at the same time that you stop being the DGE.

We can change the DGE that we have chosen at any time by notifying them in writing.

If you are ceasing as the DGE and have to submit a final return, you must include:

  • a breakdown of your own wages for the final period
  • details of wages paid or payable by all the group members during that final period
  • payment of any shortfall for that period (final liability).

A change of status has occurred when an administrator (receiver and manager or liquidator) is appointed or ceases their administration of your business.

For the part of year up to this change of status, the employer must:

When your ABN changes, it often relates to a change of status event, such as you ceasing to employ under the current entity or a change in your grouping status.

Consider the change of status events above to determine if you need to lodge a final return.

You must tell us within 1 month if your address for delivery of legal documents has changed.

This address includes the mailing address shown in your last return, or on the last notice you sent to us.

Business name change

You should tell us if your business name changes.

Email the Australian Securities and Investments Commission (ASIC) certificate that confirms the name change to us at .

  • Last reviewed: 4 Mar 2022
  • Last updated: 2 Dec 2021

AGSVA’s new myClearance vetting system will go-live from 0900 AEDT Monday 28 November.

AGSVA’s systems are currently unavailable for a short period to support the successful transition to myClearance.

During this period AGSVA will only accept Change of Circumstances that could severely adversely affect a Clearance Subject’s suitability to hold a security clearance or a security impact on a sponsor. These must be submitted via .

From go-live on 28 November, AGSVA stakeholders will be using myClearance for their usual security clearance request, apply, tracking and maintenance activities, including Change of Circumstances. AGSVA will no longer accept hard copy Change of Circumstances notification (SVA003) and Change in Circumstance Report (SVA004).

You should report only those events that may affect your suitability to hold a security clearance. 

Reportable changes include:

  • change of name or identity including gender
  • changes in significant relationships
  • changes of address or share-housing arrangements
  • entering into, or ceasing, a marriage, domestic partnership or significant personal relationship
  • changes in citizenship or nationality
  • changes in financial circumstances, like entering into a mortgage, incurring a significant debt, significant change to household income, receiving a lump sum payment or other financial windfall
  • changes in health or medical  circumstances
  • changes in criminal history, police involvement and association with criminal activity
  • involvement or association with any group, society or organisation
  • involvement with any individual that may be a security concern
  • disciplinary procedures
  • illicit or illegal drug use or alcohol problems
  • residence in a foreign country
  • relatives residing in a foreign country
  • suspicious, unusual, persistent, regular or ongoing contact with foreign nationals 
  • changes in religious beliefs
  • security incidents
  • external business interests, including business activities with overseas individuals and entities

Your security advisor or a third party can also report notifiable events about you to AGSVA.

If you are unsure about what you should report, talk to your security advisor, manager or contact AGSVA. 

AGSVA will assess any overseas travel as part of your clearance revalidation. You should maintain accurate records of any overseas travel and comply with any pre-departure or post-travel obligations required by your employer, such as reporting planned travel or participating in security briefings. It is your responsibility to familiarise yourself with any such requirements.

It is important for AGSVA to have your current contact details in the event that we need to reach you regarding your security clearance. AGSVA encourages you to use your personal contact details rather than your work contact details. This ensures you receive all correspondence from AGSVA even after a change to your position or employer.

AGSVA uses your contact details to remind you when your revalidation or annual security appraisal (for Positive Vetting security clearances) is due, and if we cannot get in contact with you, your security clearance may be cancelled.

You can update your contact details by completing an SVA003 Change of Circumstances form on the AGSVA eVetting Portal.

When should you report changes in the persons condition?

Observing and monitoring individuals enables prompt recognition of changes that give cause for concern. These may be concerns about an individual’s physical or mental well-being.

Changes could include:

  • breathing difficulties or change in breathing pattern
  • signs of sepsis (slurred speech or confusion, extreme shivering or muscle pain, passing no urine in a day, severe breathlessness, skin mottled or discoloured)
  • signs of stroke (uneven face, drooping arm, slurred speech)
  • signs of heart attack (pressure/tightness in chest or arms, nausea, shortness of breath, cold sweat, fatigue, dizziness)
  • recurrent and unexplained aches/pains
  • mood changes
  • expressing suicidal thoughts
  • lack of care for personal care, appearance and responsibilities
  • changes in sleeping patterns, disrupted sleep
  • increasing reliance on alcohol, drugs, over the counter medication, cigarettes
  • social isolation, reluctance to interact with others
  • loss of interest in activities previously enjoyed
  • work performance dipping
  • extreme pain
  • difficulty in mobility
  • high temperature/low temperature
  • unexplained cuts and bruises
  • change in toilet habits, loss of bowel or bladder control
  • increased thirst
  • unexplained bleeding
  • confusion/memory loss
  • weight gain or loss
  • irritable, aggressive or over-sensitive
  • difficulty in concentrating.

Mae arsylwi ar unigolion a'u monitro yn fodd prydlon i adnabod newidiadau sy'n peri pryder. Gall y rhain fod yn bryderon ynglŷn â llesiant corfforol neu feddyliol unigolyn.

Gallai'r newidiadau gynnwys:

  • anawsterau anadlu neu newid mewn patrwm anadlu
  • arwyddion o sepsis (siarad yn aneglur neu ddrysu, crynu eithafol neu boen yn y cyhyrau, dim troethi mewn diwrnod, diffyg anadl difrifol, croen brith neu afliwiedig)
  • arwyddion o strôc (wyneb anghyfartal, braich lipa, siarad yn aneglur)
  • arwyddion o drawiad ar y galon (gwasgedd/tyndra yn y frest neu'r breichiau, cyfog, diffyg anadl, chwys oer, gorflinder, pendro)
  • poenau mynych heb esboniad
  • newidiadau mewn hwyliau
  • mynegi teimladau o feddwl am hunanladdiad
  • diffyg sylw i ofal personol, ymddangosiad a chyfrifoldebau
  • newidiadau mewn patrymau cysgu, cwsg aflonydd
  • dibyniaeth gynyddol ar alcohol, cyffuriau, meddyginiaeth dros y cownter, sigaréts
  • ynysu cymdeithasol, amharodrwydd i ryngweithio ag eraill
  • colli diddordeb mewn gweithgareddau roedd yn eu mwynhau o'r blaen
  • perfformiad yn y gwaith yn dirywio
  • poen difrifol
  • anawsterau symudedd
  • tymheredd uchel/isel
  • briwiau a chleisiau heb esboniad
  • newidiadau mewn arferion mynd i'r toiled, colli rheolaeth dros y coluddyn neu'r bledren
  • mwy o syched
  • gwaedu heb esboniad
  • drysu/colli cof
  • magu neu golli pwysau
  • piwis, ymosodol neu orsensitif
  • anhawster canolbwyntio.