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Government Procurement
About Government Procurement
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Policies
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Pay-roll Tax Forms and Publications

Forms and Worksheets | Fact Sheets | Commissioner's Practice | Rulings | Circulars

The forms and publications below relate to Pay-roll Tax in Western Australia.

Forms and Worksheets

Pay-roll Tax - Application for Registration as an Employer - Online registration

Application for Exclusion from Grouping
Questionnaire - Contractor Payments
Fringe Benefits Reconciliation Worksheet
Fringe Benefits Election Form - Estimated Method

Fact Sheets

General Information
Wages Definition
Calculation of Tax Payable
Grouping Provisions
Nexus Provisions
Superannuation
Fringe Benefits
Employee Share Acquisitions

Commissioner's Practice

PT 1.0 Pay-roll Tax - Incorporation of Professions
PT 2.1 Pay-roll Tax - Grouping Exclusions
PT 3.0 Commencement date - charitable body or organisation
Commissioner's Practice - Administration - assessment and penalties

Harmonisation Commissioner's Practice

PTA 031.1 Pay-roll Tax - Commissioner's Discretion to Exclude from a Group

Rulings

PT 1.0 - Salaries and Wages, Other Benefits and Superannuation Contributions (Archived Rulings)
PT 2.0 - Non - cash benefits (Archived Rulings)
PT 3.1 - Lump Sum Payments on Termination of Employment
PT 4.0 - Liability Where Services Performed Offshore or Outside Australia (Archived Rulings)
PT 5.1 - Payments to Contractors in the Shipbuilding Industry
PT 6.1 - Guidelines on Subcontracting Arrangements - Employment Agents
Revenue Ruling - Tax Administration - tax payment arrangements and legal profession privilege

Harmonisation Rulings

PTA 004.1 Termination Payments
PTA 005.1 Exempt Allowances – Motor Vehicle and Accommodation
PTA 008.1 GST Considerations for The Calculation of Pay-Roll Tax Liability
PTA 010.1 Wage Subsidies
PTA 011.1 Allowances and Reimbursements
PTA 012.1 Exemption For Maternity, Parental and Adoption Leave Pay
PTA 015.1 Workers’ Compensation Payments
PTA 016.1 Profit Distributions and Loan Accounts
PTA 017.1 Grouping of Professional Practices and Administration Businesses
PTA 024.1 Overnight Accommodation Allowances Paid to Truck Drivers
PTA 029.1 Recruitment Agencies / Placement Agencies / Job Placement Agencies
PTA 037.1 Paid Parental Leave
PTA 039.1 Nexus Provisions

Circulars

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Shared Services

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