Taxation
Employers are responsible for deducting tax from employees' wages and adhering to payroll tax requirements.
Income tax
The Pay-As-You-Go system (PAYG) is the method by which salary and wage earners deduct their tax and Medicare levy by instalments directly from their pay. Employers are required to make deductions and pay them directly to the Australian Taxation Office.
For further information on income tax requirements contact the Australian Taxation Office on 13 28 61 or visit their website.
Payroll tax
Payroll tax is a general revenue tax assessed on wages paid by some employers in Western Australia.
For further information on pay roll tax, contact the Office of State Revenue enquiry line on (08) 9262 1300 or visit their website.