Pay-roll tax is a general purpose tax assessed on the
wages paid by an employer in Western Australia.The tax is
self-assessed - the employer calculates the liability and pays the appropriate
amount to the Office of State Revenue by way of a monthly, quarterly or annual
On 8 December 2004 new legislation was passed making it
mandatory for an employer that has, or is a member of a group that has, an
expected pay-roll tax liability equal to or greater than $100,000 per annum,
to lodge and pay their pay-roll tax return via Revenue Online (ROL). This
amendment to the Pay-roll Tax Assessment Act 2002 was effective 1
Pay-roll Tax Forms and Publications
$0 - $66,667
$0 - $62,500
$0 - $750,000
Should an employer be uncertain of a liability for
pay-roll tax, professional advice should be sought or the Office of State
Revenue contacted for further information.The Office of State
Revenue has compiled a list of some common errors made by employers that are
liable for payroll tax. For more information, see the common payroll tax
As announced in the May 2012 State Budget, wages paid
to some employees with a disability are now exempt from pay-roll tax.
This exemption applies to businesses that pay wages to new employees with
a disability who commenced employment on or after 1 July 2012, for whom the
employer received or was entitled to receive a wages subsidy under the
Commonwealth Government's Disability Employment Services program, or where
the employee is eligible for any form of support from the Western Australian
Disability Services Commission.
More detailed information is provided
Definition Fact Sheet.
Commissioners from all States and Territories signed a protocol
confirming their commitment to the harmonisation of pay-roll tax
administration including consistency of rulings.
The Pay-roll Tax
Assessment Amendment Act 2010 amended the Pay-roll Tax Assessment Act 2002
with effect from 1 July 2009 to harmonise the legislation of Western
Australia's pay-roll tax system with the legislation of other
For the purpose of
administering WA tax laws, we exchange information with other state revenue
offices and the Australian Taxation Office to assist in the proper
identification and accurate assessment of taxation liabilities.
sharing of information 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
Commonwealth Taxation Administration Act 1953.
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