Contents
Publications include fact sheets, forms, Commissioner's practices and revenue rulings.
See the Payroll Tax Employer Guide for more information that was previously contained in fact sheets.
Contact us for previous versions of payroll tax publications.
Forms
Show more- Register as an employer
- Apply for a payment arrangement
- Exclusion from grouping
- 2019-20 payroll tax waiver worksheet
- Fringe benefits reconciliation worksheet
- Fringe benefits estimated method election form
- Indigenous wages declaration
- Contractor payments questionnaire
- Charitable exemption
- Apply to defer payment if your business is affected by COVID-19
- Hospitality waiver worksheet
Commissioner's practices
Show moreA Commissioner's practice is a statement describing how the Commissioner will exercise a statutory discretion or deal with practical issues relating to the assessment of tax.
- Grouping of professional practices and administration businesses
- Commissioner's discretion to exclude from a group
Administrative practices
- Remission of penalty tax, late or non-lodgment of returns, transaction records, acquisition statements, instruments and dutiable statements
- Remission of penalty tax - reassessments
- Remission of penalty tax - late payment
- Waiver of tax
- Applications for reassessment
- Estimate assessments
- Certain assessment and reassessment time limits
- Compromise assessments
Revenue rulings
Show moreA revenue ruling is a statement providing the Commissioner's interpretation of certain provisions of legislation or details of administrative procedures and practices associated with specific aspects of revenue administration not related to the assessment of tax.
- Payments to contractors in the shipbuilding industry
- Guidelines on subcontracting arrangements - employment agents
- Employment agency arrangements - chain of on-hire
- Charitable exemptions
- Termination payments
- Exempt allowances – motor vehicle and accommodation
- GST considerations
- Wages subsidies
- Allowances and reimbursements
- Exemption for maternity, parental and adoption leave pay
- Workers’ compensation payments
- Profit distributions and loan accounts
- Overnight accommodation allowances paid to truck drivers
- Recruitment agencies / placement agencies / job placement agencies
- Paid parental leave
- Nexus provisions
- Payment arrangements
- Legal professional privilege claim made during the course of an investigation
