• Compliance

    The Office of State Revenue (OSR) administers revenue laws and grant and subsidy schemes in a fair and efficient manner for the community.


    Objectives

    The principal objectives of our compliance activities are to:

    • maximise voluntary compliance with the various statutes administered by OSR to ensure that clients pay the right amount of tax or duty at the right time and only receive grants and concessions in accordance with their entitlements
    • increase taxpayer awareness through education and ensure that all clients have a clear understanding of their obligations
    • detect, minimise and report on tax evasion and avoidance

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    Our Approach

    The Compliance Division conducts audits and investigations, awareness programs and participates in customer education seminars and training sessions to encourage and support voluntary compliance and help clients and their advisers understand their rights and obligations. 

    To maximise the level of compliance we identify risks associated with each revenue line and develop strategies to target the areas of greatest risk.

    We use data and information from:

    • State agencies and Federal agencies, including the Australian Taxation Office, utility providers and our counterparts in other Australian State and Territory revenue offices
    • financial institutions and other businesses
    • the general public

    to identify any inconsistencies or contradictions which are then subject to further investigation.

    Penalty tax may be imposed where an assessment is issued as a result of an investigation, however, taxpayers and grant recipients who make voluntary disclosures will be subject to a lower penalty rate.  See the Commissioner's practices relating to penalty tax for further information.

    The Commissioner may take prosecution action in circumstances such as misleading the Commissioner or obstructing an investigations officer.

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    Compliance Program

    The Compliance Program outlines the focus of our verification, investigation and enforcement activities.

    Payroll Tax

    Our focus is to:

    • conduct field and desk audits of registered employers
    • detect and investigate employers whose total wages exceed the threshold and who have not registered for pay-roll tax
    • conduct investigations on specific compliance issues including:
      • fringe benefits
      • employee share schemes
      • superannuation
      • grouping
      • subcontractors
    • follow up on non-lodgement and late payment of returns
    • join with other jurisdictions in conducting payroll projects
    • review employers who provide labour hire services to ensure they are correctly registered, and determine if they are a part of a chain of labour on-hire businesses
    • review large employers
    • review employers that make contributions to a portable long service leave fund or redundancy scheme

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    Duties

    Our focus is to identify dutiable transactions that have not been lodged, and specifically to conduct audits and investigations in relation to:

    Transfer duty

    • dutiable transactions reported in the media
    • specific compliance issues, such as the transfer of tenements, property developments and business sales

    Landholder duty

    • the reported acquisition of interests in a company or unit trust scheme to determine if the transaction is a relevant transaction

    Revenue Online

    • ROL clients to ensure the responsible party has correctly lodged registrable instruments and paid the associated duty

    Motor vehicles

    • the grant or transfer of a motor vehicle licence
    • vehicle duty exemptions claimed by dealers to ensure usage complies with Revenue Ruling DA 5 'Minor Incidental Purpose'

    Insurance

    • insurance premiums paid pertaining to various contracts of insurance, particularly life insurance companies and general insurance companies
    • policies of insurance taken out overseas that have a nexus to a risk in Western Australia

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    First Home Owner Grant

    Our focus is to ensure:

    • all grant recipients are eligible for the grant and take up residency as required by the conditions of the grant
    • Approved Agents are complying with the terms in the Deed of Arrangement

     

    Land Tax

    Our focus is to ensure:

    • principal place of residence exemptions are applied correctly and trust holdings have been declared
    • primary production business exemptions from land tax are valid
    • minor ownership interests in land are disregarded if a purpose for the creation of the minor interest was to reduce the amount of land tax payable
    • all land in the same ownership is aggregated for the purpose of assessment

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    Information Exchange

    For the purpose of administering WA taxation laws, we exchange information with other State Revenue Offices and the ATO to assist in the proper identification and accurate assessment of taxation liabilities.

    In this regard the sharing of information with other Revenue Offices and with the ATO across all taxation laws administered by State Revenue, is carried out in accordance with section 114 of the Taxation Administration Act 2003 (WA), similar legislation in other States/Territories and under Table 4 of Section 355-65 of Schedule 1 of the Taxation Administration Act 1953 (Cth).

     

    Customer Service Charter

    OSR operates under a customer service charter which includes details of the rights and responsibilities of taxpayers, and sets out the levels of service taxpayers can expect from OSR.

     

    Anonymous information

    We investigate all disclosures from members of the public. If you suspect an incident of non compliance relating to the taxes, duties and grants we administer you can report it in confidence and anonymously by telephoning (08) 9262 1380. 

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