Use this questionnaire before seeking professional advice about contractor payments.
This questionnaire is designed to assist business operators determine whether payments made to contractors are liable for payroll tax in Western Australia. We recommend you answer as many questions as possible and discuss the completed questionnaire to your professional adviser.
If you want the Commissioner of State Revenue (the Commissioner) to examine your contractor arrangements and determine whether payments are liable for payroll tax, send the completed questionnaire to RevenueWA (see page 11 of the questionnaire). We will review your questionnaire responses and may conduct further inquiries at your work premises. We will advise you in writing of our determination.
Before completing the questionnaire, please read Revenue Ruling PT6 ‘Guidelines on Subcontracting Arrangements and Employment Agents’.