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Business tax supplementary bills

A supplementary business tax bill is issued to a business that:

  • was not initially included on the business tax roll;
  • moved into a new premise or opened a new premise or new branch of an existing business;
  • was only in operation for a portion of the year; or
  • increased the square footage occupied for business purposes, after the business tax roll was prepared.

To avoid penalties, supplementary tax bills must be paid on or before the due date shown on the notice.

Supplementary bills and BTIPP

If you are a current Business Tax Instalment Payment Plan (BTIPP) participant, your business tax instalment is recalculated when the supplementary tax is billed. The revised payment amount and the start date of that new payment is shown on your supplementary tax bill.

If you would like to join BTIPP after receiving a supplementary tax bill, find out more about BTIPP and how to join.

For more business tax information, see Business Tax.


More business tax information

Business tax home page

Business tax payment

Business tax paymentBusiness Tax Instalment Payment Plan (BTIPP)Business tax penalties and service chargesBusiness tax collection

Business tax bills and rates

For tax bill copies, contact Business TaxFor location specific info, contact Business TaxBusiness tax bill and tax rate calculationBusiness tax rates: current and historicalBusiness revitalization zone (BRZ) tax ratesBusiness tax supplementary bills

General business tax information

Business changesBusiness tax and business assessment complaintsBusiness tax brochureBusiness tax consolidation

Contact Business Tax

Contact Business Tax