• Changes to Payroll Tax

    Amendments to the Pay-roll Tax Act 2002 and Pay-roll Tax Assessment Act 2002 establishing a tiered payroll tax scale have been passed by Parliament and received the Royal Assent on 13 December 2017.

    The tiered scale, which is to commence on 1 July 2018 for a five year period, will affect the rate of payroll tax applied to the proportion of an employer’s or group of employers’ WA taxable wages that relate to their Australian taxable wages such that:

    • for an employer or group of employers paying taxable wages of $100 million or less – the rate applied to that part of their WA taxable wages will remain at the current 5.5 per cent.
    • for an employer or group of employers paying taxable wages of between $100 million and $1.5 billion – the rate applied to that part of their WA taxable wages will be increased to 6 per cent.
    • for an employer or group of employers paying taxable wages of $1.5 billion or more – the rate applied to that part of their WA taxable wages will be increased to 6.5 per cent.

    The Office of State Revenue will update its systems and calculation publications in readiness for the 1 July 2018 commencement date.

    Published date: 07 May 2018