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Payroll Tax Contractor Payments

Published on 08 May 2003 | Took place at City West Function Centre, City West, WA

The Commissioner of State Revenue recently announced the industries that will be initially targeted for contractor audits after the current payroll tax amnesty ceases on June 30 this year.

With only weeks left for employers to take advantage of the amnesty, it is important that all persons engaging contract labour carefully examine their circumstances to ensure that they do not have contractor payments that should have been declared for payroll tax.

These industries are:
- general construction
- mining
- manufacturing
- property and business services
- finance and insurance
- primary production.

The Commissioner has warned that no late Amnesty Declaration Forms or requests for determination containing completed Questionnaires for Employers would be entitled to the amnesty and no extension of the deadline would be contemplated!

Get a 20% discount when you buy all the items from this event.

Individual sessions

Payroll Tax Contractor Payments - A Practitioner's View

Author(s):  Rodney TAYLOR This presentation comments on the WA State Revenue Department's views on Revenue Ruling PT6 - Payroll Tax - Guidelines on Subcontracting arrangements as well as:
- controversial issues
- likely targets
- what accountants and employers should do now
- views on the amnesty and questionnaire
- outline of measures employers can take to mitigate the risk.

Materials from this session:

Payroll Tax Contractor Payments

Author(s):  Peter DUNSTAN This presentation covers:
- the Commissioner's interpretation of the Payroll Tax legislation relating to contractor payments
- explanation of Revenue Ruling PT6 - Payroll Tax - Guidelines on Subcontracting arrangements and the new addendum
- an outline and examples of the common law tests used to determine liability of contractor payments for payroll tax
- details of the Commissioner's amnesty.

Materials from this session: