Administration: Payroll Tax Employer Guide

You must maintain proper books and records for a minimum of five years. Records must be kept in English or in a form that can be readily converted or translated into English.

The Commissioner, or any authorised officer, has full and free access to all places, books, documents and other papers, for the purpose of verifying returns or liability, and may make extracts or copies of such books, documents or papers. It is an offence to obstruct authorised officers in the performance of their duties.

State Revenue conducts audits and investigations of taxpayer businesses to ensure compliance with the relevant legislation and to identify any risks that may impact on compliance.

See the Compliance webpage for information about our compliance programs as well as the audits and investigations process.

Taxpayers subject to an investigation can expect to have penalties imposed where underpayments of payroll tax are identified as a result of the investigation.

Penalty tax is imposed to ensure equity between those who fulfil their obligations and those who do not. The following Commissioner's Practices outline when penalty tax will be remitted:

• TAA 18 ‘Remission of Penalty Tax – Late Lodgment and Non-lodgment of Returns, Transaction Records, Acquisition Statements, Instruments and Dutiable Statements’
• TAA 19 ‘Remission of Penalty Tax – Reassessments’
• TAA 20 ‘Remission of Penalty Tax – For Late Payment’

The Commissioner has the power to remit some, or all, of the penalty tax if you can demonstrate that you have taken all reasonable steps to honour your tax obligations, or that you were unable to comply due to circumstances beyond your control.

You may, within a period of 60 days after the date of issue of an assessment notice, forward to the Commissioner an objection in writing stating the grounds on which the objection is made. It is not a valid objection to merely disagree with the policy of the legislation. The fact that an objection has been lodged does not defer or suspend a taxpayer’s obligation to pay the tax by the due date shown on an assessment notice.

If you are dissatisfied with the outcome of an objection, you may appeal the decision to the State Administrative Tribunal within 60 days after the notice of the objection decision is issued.

See more information on the Objection and Review Process web page.