** Scheduled maintenance **

The Department of Industry, Science and Resources has scheduled maintenance that will affect this service. From 7:00am to 11:00pm Saturday 20 July 2024 (AEDT). During this time you may experience intermittent disruptions to the service.

Registration for Payroll Tax - Western Australia

Description

Payroll tax is a state tax that is calculated on wages paid or payable. Employers (or groups of employers) with Australian wages that exceed $1 000 000 are required to be registered in Western Australia. Australian wages comprise both Western Australian wages and all interstate wages.

In general any remuneration attributed to employees is included in your total Australian wages. Common items are wages, salaries, commissions, bonuses, allowances, directors fees, fringe benefits, payments in kind, eligible termination payments and superannuation contributions.

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.

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.