Applying for a payroll tax exclusion

To log in and complete your application, you will need your Client ID and Correspondence ID which is located on any recent correspondence from Revenue NSW.

If you do not have a Client ID or require assistance, please contact the Payroll Tax team on 1300 139 815.

Before starting your application, ensure that you have the following information:

• The ABN for all group members.
• If any group members employ interstate, the state/s they are paying interstate wages in.
• If any of the group member are a partnership, trustee or trust you will need:
  • Partnership - details regarding entitlement of profits and the capital invested in the partnership
  • Trustee corporation or corporation – the names of all shareholders, their percentage of shares held and their voting rights; and the names of the directors if you’re a trustee corporation or corporation
  • Trust – details regarding unit holders or beneficiaries.
• Details regarding the use of common employees  - for example, which employers use common employees, the services that the common employees perform and how payments are calculated for these services.
• Information regarding the nature of business for each group member, their degree of control and ownership.
• Details of any shared resources, equipment, facilities and/or services.
• Details of any loans or guarantees between the businesses.

Prior to completing and submitting this application, depending on your situation you may be required to upload the following supporting documents:

• A group diagram showing relationships between the businesses
• Financial statements for each member of the group covering the period(s) from the date from which exclusion is sought to and including the application date
• Documentation relating to any intra group loans or financing arrangements
• Copies of any agreements about who is responsible for the day-to-day management of each business
• Copies of any agreements or arrangements for the provision of services relating to any use of common employees
• Copies of any formal arrangements or agreements in place to outline any shared or common resources

Depending on the types of businesses within the group (i.e., a partnership, company or corporation or trust), you may also need to upload the following:

• Partnership –
  • the Partnership agreement and all amendments to that agreement
• Company, trustee corporation, or other corporation or incorporated body -
  • Constitution or other constituent documents
  • Any proxy agreements relating to shares held by any of the shareholders
  • Any shareholder agreements
  • Powers of attorney or deed polls
• Trust -
  • Unit Trust - a list of all unit holders, the number of units held, their relationship (if any) and details of all changes to these holdings between the date from which exclusion is sought and the date of application
  • Discretionary trust - a list of all the beneficiaries
  • Details of the trustee or trustees of the trust, including changes to who has had this role
  • Copies of the trust deed/agreement and all amendments to it
  • Details of all distributions (whether of income or capital) from the trust for the period from the date from which exclusion is sought to the date of the application.