State Revenue compliance

State Revenue administers revenue laws and grant and subsidy schemes in a fair and efficient manner.

We conduct audits and investigations, run awareness programs and participate in education activities to

  • maximise voluntary compliance with the various statutes administered by State Revenue to ensure that clients pay the right amount of tax or duty at the right time and only receive grants and concessions in accordance with their entitlements.
  • increase taxpayer awareness through education and ensure all clients have a clear understanding of their obligations detect, minimise and report on tax evasion and avoidance.

Anonymous information

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We investigate all disclosures from members of the public.

If you suspect an incident of non-compliance relating to the taxes, duties and grants we administer you can report it in confidence and anonymously by telephoning 61 8 9262 1380.

Compliance programs

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Our programs outline the focus of our verification, investigation and enforcement activities.

Payroll tax

Our focus is to

  • conduct field and desk audits of registered employers
  • detect and investigate employers whose total wages exceed the threshold and who have not registered for pay-roll tax
  • conduct investigations on specific compliance issues
  • follow up on non-lodgment and late payment of returns
  • join with other jurisdictions in conducting payroll projects
  • review employers who provide labour hire services to ensure they are correctly registered, and determine if they are a part of a chain of labour on-hire businesses
  • review large employers
  • review employers that make contributions to a portable long service leave fund or redundancy scheme

Duties

Our focus is to identify dutiable transactions that have not been lodged, and conduct audits and investigations in relation to

  • dutiable transactions reported in the media as well as the transfer of tenements, property developments and business sales
  • the reported acquisition of interests in a company or unit trust scheme to determine if the transaction is a relevant transaction
  • Revenue Online clients to ensure the responsible party has correctly lodged registrable instruments and paid the associated duty
  • the grant or transfer of a motor vehicle licence, and vehicle duty exemptions claimed by dealers
  • insurance premiums paid, and insurance policies taken out overseas that have a nexus to a risk in Western Australia

In relation to foreign buyers duty, our focus is to ensure additional duty has been correctly assessed where a foreign individual, company or trust has

  • acquired residential property
  • indirectly acquired residential property through the acquisition of shares or units in a company or unit trust scheme

First home owner grant

Our focus is to ensure

  • all grant recipients are eligible for the grant and take up residency as required by the conditions of the grant
  • approved agents are complying with the terms in the Deed of Arrangement

Land tax

Our focus is to ensure

  • principal place of residence exemptions are applied correctly and trust holdings have been declared
  • primary production business exemptions from land tax are valid
  • minor ownership interests in land are disregarded if a purpose for the creation of the minor interest was to reduce the amount of land tax payable
  • all land in the same ownership is aggregated for the purpose of assessment

Betting tax

Our focus is to

  • conduct field and desk audits on registered betting operators
  • detect and investigate betting operators whose WA taxable betting revenue exceeds the threshold and who have not registered for betting tax

Data sources

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We access data from a range of sources.

We use data and information from

  • Commonwealth agencies including the Australian Taxation Office, Australian Border Force, and the Australian Securities and Investments Commission
  • State agencies including the Department of Transport, Department of Mines, Industry Regulation and Safety, the Registry of Births, Deaths and Marriages, Workcover, and the Western Australian Electoral Commission
  • other State and Territory Revenue Offices
  • financial institutions and other organisations
  • utility providers of gas, water and electricity
  • the general public.

The sharing of information with other Revenue Offices and with the ATO is carried out in accordance with section 114 of the Taxation Administration Act 2003 (WA), similar legislation in other States/Territories and under Table 4 of Section 355-65 of Schedule 1 of the Taxation Administration Act 1953 (Cth).

Illegal phoenix activity

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We are working with state and federal government agencies to stamp out illegal phoenix activity.

Illegal phoenix activity is when a new company is created to continue the business of a company that has been deliberately liquidated to avoid paying its debts, including taxes, creditors and employee entitlements.

See information about the Phoenix Taskforce.

See the ATO website for information about how to identify a phoenix operator and what to do if you are affected by or become aware of phoenix activity, or contact us to provide anonymous information.

Labour hire

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Are you doing your due diligence?

Rogue labour hire firms are underpaying workers, failing to meet their taxation obligations, and abusing work visas.

As noted in a report by NSW’s Independent Commission Against Corruption (page 56), it is recommended that employers complete sufficient due diligence checks when engaging labour hire operators.  In 2018, a labour hire scam operation in Western Australia was identified in which payroll taxes were not being paid to the State Government. See the media statement from the State Government.

Characteristics associated with high risk labour hire operators

  • The organisation regularly changes its business name and/or its ABN, yet the contact person and workers being supplied remain the same
  • The organisation has no ABN, an invalid ABN or the ABN does not match the Australian Business Register
  • The organisation does not list any known physical business premises
  • The organisation has no telephone landline and/or online website, or never answers telephone calls
  • The organisation uses a generic email service such as Gmail, Hotmail or BigPond
  • The organisation is charging an hourly rate below the minimum award wage rate
  • The organisation has an opaque ownership structure, including having a sole owner and/or sole director with suspect contact details
  • The organisation has recently formed, has no track record and/or has recently registered for GST (ABN check shows the entity was just registered)
  • The organisation has an ABN that matches to a similarly named, but not identical or related, entity
  • The organisation has changed its bank account details just prior to a significant payment
  • The organisation lacks relevant licences and/or a licence that has been recently acquired
  • The organisation relies heavily on subcontractors to perform work
  • The organisation has company directors with a history of closing down and re-starting businesses under a different name
  • The organisation has a history of adverse court, regulatory or tribunal findings

Contact us if you have encountered a labour hire organisation that meets the above criteria.

Anonymous information can be reported on 08 9262 1380.

Page reviewed 7 October 2019