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Home - Protect: Severance and Income Protection benefits

WA payroll tax obligations

October 08, 2015

Following a recent audit, the Western Australian State Office of Revenue found a number of employers had failed to declare contributions to redundancy benefit schemes on their payroll tax returns.

Such contributions are specified taxable benefits as per regulation 11 of the Pay-roll Tax Assessment Regulations 2003 (WA). Specified taxable benefits are taken to be wages under Section 9BA of the Pay-roll Tax Assessment Act 2002 (WA) and must be declared for payroll tax purposes if an employer is liable for payroll tax in Western Australia.

The treatment of severance contributions is not uniform across all jurisdictions and each jurisdiction has its own governing legislation with regard to payroll tax. If in doubt, check with your State Revenue Office.

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