Pay-roll Tax Exemptions
Pay-roll Tax is a general purpose tax assessed on the wages paid by an employer in Western Australia.
The tax is self-assessed in that the employer calculates the liability and then pays the appropriate amount to the Office of State Revenue, usually by way of a monthly return.
In general an employer who is not a member of a group, will not be liable for Pay-roll Tax if the total Australia-wide wages paid per annum is less than $750,000.
Exemptions from pay-roll tax liability are provided for the following organisations:
- Religious organisations
- Government departments
- Public Benevolent institutions
Application for exemptions should be accompanied by a copy of the organisation's constitution and details of the nature, aims and objects of the organisation.