The NSW Government is reviewing the administration of payroll tax in NSW. The Review is being led by NSW Treasury. 

The Review is considering the objectives for payroll tax administration, the effectiveness of Revenue NSW, who are responsible for administering payroll tax, in meeting those objectives, and future performance measurement.

The Review will examine any administrative arrangements that are required to comply with the legislation, but payroll rates or thresholds are outside the scope of this review.

This website will be updated as the review progresses.

Call for submissions

There will be opportunities for stakeholders to assist the review, including through face-to-face consultation processes and written submissions.

Feedback and submissions are invited on the Review of Payroll Tax Administration consultation guide

The deadline for submissions is 5pm on Friday 6 July 2018.

Submissions may address the following questions:

  1. How can payroll tax administration processes in NSW be streamlined noting that thresholds and rates are outside the scope of this review?
  2. What is the single change to the way payroll tax is administered in NSW which would be of greatest benefit?
  3. Is there a simple, short term change that should be considered to make an immediate improvement to tax administration?
  4. Are there practices that NSW should adapt from other jurisdictions, and what would their impact be if taken up in NSW?
  5. Are there additional guidance/materials /tools that could be provided by Revenue NSW to improve an employer’s user experience?
  6. What is the administrative burden (time, cost) on your business associated with:
    a.    the initial payroll tax registration process?
    b.    monthly and annual returns and payments? How might this burden be reduced?
    c.    record keeping and evidentiary requirements for employers when claiming exemptions under the relevant contracts provisions? How might this burden be reduced?
    d.    the audit process undertaken by Revenue NSW? How might this burden be reduced?
  7. Are there any areas where further harmonisation or co-ordination with other jurisdictions would be beneficial?
  8. How might the performance of the NSW payroll tax administration process be measured to keep track of the efficiency and effectiveness of the system, and to benchmark with other tax administration systems?

How to make a submission

Responses to the Review of Payroll Tax Administration must be provided to NSW Treasury in writing by email or post. Please note that email is the preferred option.

Please email to:        [email protected]

If posting/mailing please address your submission to:  Payroll Tax Review, NSW Treasury, GPO Box 5469, Sydney NSW 2001

The deadline for submissions is 5pm on Friday 6 July 2018.

 

Please Note: All submissions, in whole or part, may be made publicly available on Treasury's website. If you object to such publication, please indicate that on your submission. Should an access application under Government Information (Public Access) Act 2009 be received requesting access to your submission, we will seek your views about releasing your information if you have indicated that you object to it being made public.

Your submission may include your personal information. Provision of any personal information when making a submission is voluntary and not required by law. For more information regarding the collection, storage, access and accuracy, use and disclosure of personal information by Treasury, please see our privacy page.