In 2007, the Commissioners across all Australian states and territories committed to harmonise payroll tax administration. All jurisdictions have since changed their payroll tax legislation to harmonise the areas of:
From 2009, all state and territory jurisdictions have used near-identical legislation (excluding thresholds, rates and some minor differences).
Harmonisation helps ensure revenue offices are consistent with what is taxable, exemptions and rebates, rules for grouping, and anti-avoidance provisions.
The Commissioners signed a Protocol for Payroll Tax Harmonisation between Jurisdictions in 2010, confirming their continued commitment to the harmonisation process.
In addition to aligning legislatively, seven jurisdictions agreed to use jointly issued revenue rulings.
For more information, visit the Payroll Tax Australia website.