Payroll tax questionnaire for unregistered businesses
If you pay wages in NSW you may be asked to complete a questionnaire so that Revenue NSW can determine your liability for payroll tax. Learn about the information you need to supply and how to submit.
Payroll tax is assessed on the gross wages paid or payable to employees by an employer, or group of employers, whose total Australian taxable wages exceed the payroll tax threshold.
Revenue NSW identifies businesses that may be liable for payroll tax in New South Wales but are not registered for payroll tax.
A Revenue NSW officer will email you a compliance letter and payroll tax questionnaire if your business:
- is unregistered for payroll tax in NSW, and
- close to exceeding the threshold.
The letter requests the completion and return of the questionnaire.
We need this information to help us determine if you have a payroll tax liability.
Information required
Customer information
You must provide the following:
- Your ABN or ARBN.
- Business address details.
- Contact name and telephone number.
Business records
You may require the following documents to complete the questionnaire:
- Payroll reports.
- Year-end superannuation reports for employees and directors.
- Balance sheets (with notes).
- Trading and detailed profit and loss statements. If these are not finalised for any period a draft copy will be accepted.
- Fringe benefit tax (FBT) returns.
- Payments made to contractors or consultants. We advise you to sort the report for each year by contractor/consultant name.
- Confirmation letter from Training Services NSW regarding the approval of any apprentices or trainees you wish to claim a payroll tax rebate.
- Details of shareholders, directors and beneficiaries, and their interest in other businesses or entities.
If your business is a member of a group, you must provide copies of the above records for all group members.
Read the grouping page for more details about how businesses can be grouped for payroll tax.
How to submit your questionnaire
It should take you about 30 minutes to complete and submit the questionnaire.
- Download the employer questionnaire (Excel spreadsheet) attached in the email from the Revenue NSW officer.
- Complete all relevant tabs in the spreadsheet and save on your computer.
- Email your completed questionnaire and supporting documents to the Revenue NSW officer.
What happens if you do not submit
If you do not respond to our request for information we may:
- issue an estimated assessment based on data we have from other sources, or
- commence an audit by issuing a formal Notice of Investigation.
Read more about payroll tax audits.
Privacy policy
The information you supply to Revenue NSW may be provided to third parties with your consent or as required or permitted by law. We will also correct or update your personal information at your request.
Read our privacy policy for more details.
Contact the payroll tax team
Contact the Revenue NSW officer whose name appears as the contact person on your compliance letter.
For general payroll tax enquiries call 1300 139 815 or +61 2 7808 6904 for international callers.
You can also email payrolltax@revenue.nsw.gov.au