Department of Finance

Payroll Tax Forms and Publications

Fact Sheets | Forms and Worksheets | Commissioner's Practices | Rulings | Circulars | Archived Publications

Contact us if you would like previous versions of payroll tax publications. 

The forms and publications below relate to Payroll Tax in Western Australia.

Please note: Publications may be made available in other languages upon request. Please contact us for more information.

The Payroll Tax Employer Guide contains detailed information relevant to all employers who are liable for payroll tax.
The Fact Sheets provide a more detailed overview of specific topics.

Payroll Tax Employer Guide

   
PRT Employer Guide Topics include:
  • Registration
  • Grouping
  • Calculation of tax
  • Wages
  • Returns
  • Administration
  Fact Sheets

Calculation of Tax Payable

2019/20 and 2018/19
These fact sheets contain calculations that apply for the periods commencing 1 July 2019 and 1 July 2018.
See Archived Publications for previous years' Calculation of Tax Payable fact sheets.

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Forms and Worksheets

Payroll Tax - Application for Registration as an Employer - Online registration

Number Title Use this form to...
  Application: Payment Arrangement apply for an instalment plan or an extension of time to pay an outstanding liability
FPRT2 Application: Exclusion from Grouping apply for an exclusion from grouping
FPRT3 Worksheet: Fringe Benefits Reconciliation calculate the amount of the adjustment to be included in the June return
FPRT4 Election Form: Fringe Benefits Estimated Method elect to use the estimated method for declaring fringe benefits
FPRT5 Declaration: Indigenous Wages declare eligible indigenous wages paid within a financial year
FPRT6 Questionnaire: Contractor Payments before seeking professional advice about contractor payments
FPRT41 Application: Charitable Exemption apply for an exemption from payroll tax for a charitable body or organisation

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Commissioner's Practices

Number Title
Commissioner's practices relating to assessment and penalty tax are available on the Administration Practices page.

Harmonised Practices

PTA 017 Grouping of Professional Practices and Administration Businesses
PTA 031 Payroll Tax - Commissioner's Discretion to Exclude from a Group

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Rulings

Number Title
PT 5 Payments to Contractors in the Shipbuilding Industry
PT 6 Guidelines on Subcontracting Arrangements - Employment Agents
PT 7 Employment Agency Arrangements - Chain of On-hire
DA PT LT 18 Charitable Exemptions
Additional rulings, including those relating to tax payment arrangements and legal professional privilege, are available on the Administration Rulings page.

Harmonised Rulings

PTA 004 Termination Payments
PTA 005 Exempt Allowances – Motor Vehicle and Accommodation
PTA 008 GST Considerations for The Calculation of Pay-Roll Tax Liability
PTA 010 Wage Subsidies
PTA 011 Allowances and Reimbursements
PTA 012 Exemption For Maternity, Parental and Adoption Leave Pay
PTA 015 Workers’ Compensation Payments
PTA 016 Profit Distributions and Loan Accounts
PTA 024 Overnight Accommodation Allowances Paid to Truck Drivers
PTA 029 Recruitment Agencies / Placement Agencies / Job Placement Agencies
PTA 037 Paid Parental Leave
PTA 039 Nexus Provisions

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Circulars

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