Scam alert

We are aware of an email, phone and mail scam related to fines. More information                                                                                                

NSW Government departments and statutory bodies

Payroll tax

NSW government departments

The following Government departments listed in Schedule 3 of the Public Finance and Audit Act 1983 together constitute a group and are required to pay the flat rate of tax except for The Treasury which is the designated group employer and entitled to claim the threshold.

  • Office of the Children’s Guardian
  • Crown Solicitor’s Office
  • Office of the Director of Public Prosecutions
  • Department of Education
  • Office of Environment and Heritage
  • Department of Family and Community Services
  • Department of Finance, Services and Innovation
  • Fire and Rescue NSW
  • Ministry of Health
  • Independent Commission Against Corruption
  • Department of Industry, Skills and Regional Development
  • Information and Privacy Commission
  • Judicial Commission
  • Department of Justice
  • Office of Local Government
  • New South Wales Crime Commission
  • NSW Police Force
  • Office of the NSW Rural Fire Service
  • Office of the NSW State Emergency Service
  • Ombudsman’s Office
  • Parliamentary Counsel’s Office
  • Department of Planning and Environment
  • Police Integrity Commission
  • Department of Premier and Cabinet
  • Public Service Commission
  • Service NSW
  • Office of Sport
  • Department of Transport
  • The Treasury

Grouping of NSW Government Departments

Part 4 of Schedule 2 of the Payroll Tax Act 2007 (PRTA) contains specific provisions relating to Government bodies.  These provisions identify NSW Government departments that are grouped and other Government agencies that can claim the threshold. These provisions also makes reference to the Public Finance and Audit Act 1983 (PFAA), Government Sector Employment Act 2013 (GSEA), and State Owned Corporations Act 1989 (SOCA), and the schedules contained in these Acts lists government departments, statutory bodies, executive and separate agencies.

Statutory State Owned Corporations

All statutory state owned corporations listed in Schedule 5 of the SOCA cannot be grouped under section 72 (controlling interests) of the PRTA. Therefore each corporation is entitled to claim the threshold and return separate payroll tax unless it is able to be grouped under another provision such as common employees (section 71 of the PRTA).

Government Bodies – Including Departments, Offices and other bodies

All bodies listed in Schedule 3, Column 1 of the PFAA are grouped for payroll tax purposes. Therefore they are required to pay the flat rate of tax, except for The Treasury which is the designated group employer and entitled to claim the threshold.

Parts 2 and 3 of Schedule 1 of the GSEA specify executive and separate agencies. Some of the executive and separate agencies listed under Parts 2 and 3 of the GSEA, also appear in Column 1 of Schedule 3 of the PFAA, these agencies are not entitled to the threshold therefore are required to pay the flat rate of tax.

Any executive and separate agencies not listed in Column 1 of Schedule 3 of the PFAA may be entitled to the threshold if its staff are employed in a separate branch of a department to enable the agency to exercise its functions as under section 22 of the GSEA.

Statutory Authorities

A statutory authority whose staff are not employed under Part 4 of the GSEA is entitled to claim the payroll tax threshold.

Note: Most statutory authorities are not able to employ their own staff and they must therefore be employed in a government department. To determine whether the Government department is entitled to the threshold, refer to Schedule 3, Column 1 of the PFAA.
Last updated: 11 May 2017