Pay-roll Tax In Western Australia
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, by way of a monthly, quarterly or annual return.
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 is effective 1 July 2006.
The prescribed motor vehicle allowance exemption was increased from 67 cents to 70 cents per business kilometre travelled from 1 July 2007. View the Wages Definition Fact Sheet for more information.
IMPORTANT
Should an employer be uncertain of their liability for pay-roll tax, professional advice should be sought or the Office of State Revenue contacted for further information.
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 section 13J of the Commonwealth Taxation Administration Act 1953.