Payroll Tax Analysis Skill

Analyses payroll tax obligations across all 8 Australian states and territories. Handles multi-state wage allocation, contractor deeming provisions, grouping assessment, exemption identification, and mental health levy calculations.

When to Use

• Determining payroll tax obligations across multiple states

• Assessing contractor deeming provisions (are contractors deemed employees?)

• Evaluating grouping provisions for related entities

• Calculating state-specific thresholds, rates, and mental health levies

• Identifying payroll tax exemptions (apprentices, trainees, regional)

• Annual payroll tax reconciliation

Jurisdictions

State Threshold Rate Mental Health Levy Legislation

NSW $1,200,000 5.45% No Payroll Tax Act 2007 (NSW)

VIC $900,000 4.85% Yes (additional surcharge) Payroll Tax Act 2007 (Vic)

QLD $1,300,000 4.75% Yes (0.25% above $10M) Payroll Tax Act 1971 (Qld)

WA $1,000,000 5.50% No Pay-roll Tax Assessment Act 2002 (WA)

SA $1,500,000 Variable (0-4.95%) No Payroll Tax Act 2009 (SA)

TAS $1,250,000 4.00-6.10% No Payroll Tax Act 2008 (Tas)

ACT $2,000,000 6.85% No Payroll Tax Act 2011 (ACT)

NT $1,500,000 5.50% No Payroll Tax Act 2009 (NT)

Key Analysis Areas

Wage Allocation

• Allocate wages to state where work is performed

• If worker performs work in multiple states, use principal place of employment

• For remote workers, use employer's state if no clear work state

Contractor Deeming

• Relevant contract provisions (labour-only, equipment provision)

• Per-state deeming rules differ — analyse per jurisdiction

• ABN verification via abn_entity_lookup skill

Grouping Provisions

• Related bodies corporate automatically grouped

• Common control or common interests test

• Shared threshold across group (de-grouping applications possible)

Engine Reference

• Engine: lib/analysis/payroll-tax-engine.ts

• Function: analyzePayrollTax(tenantId, financialYear, options)

• Output: Per-state breakdown with thresholds, rates, liabilities, exemptions