Payroll Tax Registration - Western Australia

Description

You will need to register and lodge a payroll tax return if the total Australian taxable wages paid by you or your group is more than $70,833 monthly or $850,000 annually.  While your total Australian taxable wages are used to determine whether you are liable and the rate of tax applicable, you only pay tax on wages paid or payable in Western Australia.

Payroll tax is a self assessed tax. The onus is on you, as an employer, to ensure that any information you provide is correct and that you comply with your tax obligations.

A minimum tax rate of 5.5% applies.

Service type

Licence

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

Duration

Once you have registered for payroll tax, you will be advised of your registration details and your lodgment frequency - either monthly, quarterly or annually.

Fees

Fees Details for this service in table format.

Task Type Business Structure Description
Apply Application All

No fees are required to register.

Forms

Act(s) name

Pay-roll Tax Assessment Act 2002 Western Australia

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.

Please use these contact details for help or more information:

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)