Pay-Roll Tax Registration - Western Australia

Description

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.

Service type

Licence

A licence defines the need to obtain recognition / certification and registration to undertake a certain business activity.

Eligibility requirements

If you are uncertain of your liability for pay-roll tax please consult the Contact Officer for more information.

Fees

Fees Details for this service in table format.

Task Type Description
Apply Application

No fees are required to register.

Act(s) name

Pay-roll Tax Assessment Act 2002 WA

Administering agency

Department of Finance

Office of State Revenue

Contact details

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

Pay-Roll Tax Enquiries

Office of State Revenue

Department of Finance

Operating address: 200 St Georges Terrace
Perth
Western Australia 6000
Mailing address: GPO BOX T1600
Perth, Western Australia 6845
Phone: 08 9262 1300
Phone: 1300 368 364
Fax: 08 9226 0841
Website: Office of State Revenue (Opens in new window)