We are using an online questionnaire to review and assess your payroll tax obligations.
See instructions for accessing the online questionnaire.
After you have answered the questions and attached the relevant supporting documents, click ‘Submit’.
- You must accept the electronic declaration.
- You will receive confirmation the questionnaire has been submitted.
- We will inform you of any determination made.
- You may need to provide further supporting documentation to enable a decision to be made regarding the exemption.
To provide additional information after you have completed the online questionnaire but before your assessment is issued:
- log back in to your account
- click on Compliance Review
- select Add Information.
Unregistered payroll taxpayer
Show moreWe have initiated the review based on information that suggests your entity may be liable for payroll tax for one or more financial years.
Payroll tax is assessed in WA when an employer pays taxable wages in WA, and the total taxable wages paid anywhere in Australia exceeds the WA threshold.
See information about payroll tax, including the rates and thresholds and taxable wages.
If you are found to be liable for payroll tax as a result of this review, you must within 14 days of receiving the outcome of the review.
If you don't register when you are required to do so, we may carry out a full audit.
Taxable wages declaration
Show moreWe have initiated the review based on information that suggests your entity may have incorrectly declared taxable wages for one or more financial years.
See information about what's included as taxable wages.
If you are found to have incorrectly declared wages, we will make a determination regarding reassessment based on the information you provide.
See information about our investigation process and your obligations and rights.
Outstanding returns
Show moreWe have initiated the review as the entity has outstanding payroll tax returns.
We will review the information you provide in the questionnaire and notify you of the outcome, which may or may not involve the issue of an assessment notice.
If we issue you with an assessment notice, it may include penalties applied in accordance with Commissioner’s Practice TAA 18 ‘Remission of Penalty Tax – Late Lodgment and Non-lodgment’.
