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Payroll Tax in Western Australia

Payroll Tax Western Australia

Payroll tax is self-assessed, which means the revenue office in your state depends on you to provide accurate information about your business. If you do not provide accurate information about your payroll tax liability, you may be fined and charged interest. It is a state or territory set rate and threshold, and the money is paid to your state revenue office. 

Western Australia Payroll tax rates and thresholds 

Payroll tax rates are set by the state and Western Australia (WA) is no different. Until 30 June 2023, the payroll tax for WA employers operates on a tiered rate scale. The rate of WA payroll tax is 5.5%.

Payroll tax registration WA 

You cannot pay WA payroll tax until you register. There's an online service available to register for payroll taxes. Before you do so, you will need the details of your business or the names of any trustees. Additionally, you will need to provide contact details for the person in charge of payroll taxes and administration.

If you are grouped, you will need the details of grouping, which include the reasons for being grouped. You will also need the employer's current estimated wages, and employment and contractor details. After completing your application, you will receive an email with a unique number, and your application will be sent to the Office of State Revenue (OSR).

Grow Your Business with QuickBooks

Payroll tax due dates

  • If you pay payroll taxes quarterly, your return is due on 7 October, January, and April, with the fourth payment due on 21 July.
  • Monthly returns are due by the 7th of the month after wages were paid.
  • Annual returns are due by 21 July. 

Taxable wages 

Payroll tax includes all wages and salaries, which encompasses fringe benefits, superannuation, allowances, termination payments, and contractor payments. 

If you pay interstate wages, the balance of your total Australian wages will depend on the states you operate in. You may fall under the threshold in one state and exempted from payroll taxes but liable in another. 

What is grouping? 

For payroll tax purposes, businesses can be grouped with other businesses if there are links between companies. This means some employers may be members of groups of employers for tax purposes, but it means the threshold is available once for the group. Grouping is determined by the use of common employees, tracing, and common control. Every member has to register and file their own return, but the groups are effectively one entity, so their payroll tax liability is based on the group's collective wages. 

QuickBooks can help 

QuickBooks Accounting Software is a simple solution for small business owners, no matter what industry they operate in. It can help you manage your tax returns, payroll, and accounting, and it gives you a single dashboard to operate your business.

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