Registration for Payroll Tax - Western Australia


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


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.

Please use these contact details for help or more information:


Office of State Revenue

Department of Finance

Operating address: 200 St Georges Terrace
Western Australia 6000
Mailing address: GPO BOX T1600
Perth, Western Australia 6845
Phone: 08 9262 1300
Phone: 1300 368 364
Fax: 08 9226 0841