You are required to register to pay this tax if you employ people in Western Australia. Pay-roll tax is assessed on the wages that you pay to your employees in Western Australia. You have to pay the tax when you have a staff payroll exceeding $70,833 during a month or an annual payroll exceeding $850,000.
Pay-roll tax is self-assessed. You must calculate the liability and then pay the appropriate amount to the Office of State Revenue, by way of a monthly, quarterly or annual return. If you have, or are a member of a group that has, an expected pay-roll tax liability equal to or greater than $100,000 per annum, you will be required to lodge and pay your pay-roll tax return via Revenue Online (ROL).
A tax rate of 5.5 per cent applies.
Please note that certain exemptions can apply (for example, to some charitable organisations). Please consult the Contact Officer for more information.
A licence defines the need to obtain recognition / certification and registration to undertake a certain business activity.
If you are uncertain of your liability for pay-roll tax please consult the Contact Officer for more information.
No fees are required to register.
Department of Finance
Office of State Revenue
Pay-roll Tax Assessment Act 2002 (Western Australia)
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