Payroll tax compliance

Payroll tax compliance activities focus on identifying and contacting liable employers who have failed to register for payroll tax.  We also audit registered clients who appear to have understated their wages. 

Activities undertaken to ensure compliance with payroll tax legislation include: 

• identify and investigate unregistered employers;
• conduct field and desk audits with and on behalf of other jurisdictions;
• verify that payroll tax is paid to the correct jurisdiction;
• identify undeclared group structures;
• follow up overdue monthly returns and/or annual reconciliations;  and
• verify exemptions are correctly claimed (e.g. FBT, new apprentices, trainees, etc). 

We aim to complete our audits and investigations to the highest possible standard of integrity and with the least inconvenience to our clients. 

Information about the audit and investigation process, including your rights and obligations is available at tax investigations.

Relevant links 

• Record keeping
• Tax investigations
• Compliance 
• Interest
• Penalties
• Circulars 

Previous page Grouping of employers

Exchange of information

To assist in the identification and assessment of ACT taxes and grants we exchange information with other Revenue Offices and the Australian Taxation Office (ATO). 

The exchange of information with other Revenue Offices is in accordance with part 9 of the Taxation Administration Act 1999 (ACT) and similar legislation in the States and the Northern Territory.  The exchange of information with the ATO is in accordance with subsection 355-65 (5) Schedule 1 of the Taxation Administration Act 1953 (Cth).