1.2 How are filings done?


1.2.5 Payroll tax

Australia | Commentary

1.2.5 Payroll tax

Australia | Commentary

1.2.5     Payroll tax

Employers that are registered for payroll tax are required to periodically lodge returns and remit payment in the jurisdiction in which they are registered.

The frequency of lodgement can vary between jurisdictions and maybe monthly, quarterly, semi-annually or annually.

Lodgements are usually completed online and require employers to report a range of figures including:


    •     wage payments


    •     fringe benefits


    •     superannuation contributions, and


    •     eligible contractor payments

Employers must provide a breakdown of payments made to employees both Australia-wide and in the jurisdiction to which they are reporting.

Where an employer has employees engaged in multiple jurisdictions, the available tax-free

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