RevenueWA compliance

RevenueWA administers revenue laws and grant and subsidy schemes in a fair and efficient manner.
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We conduct audits and investigations comparing third party data, run awareness programs and participate in education activities to:

  • detect, minimise and report on tax evasion and avoidance
  • maximise voluntary compliance with the various statutes administered by RevenueWA 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 and
  • increase taxpayer awareness through education and ensure all clients have a clear understanding of their obligations.
See how RevenueWA connects with you

RevenueWA uses a range of methods to communicate with the public about their obligations and entitlements.  We recognise that online communications can be susceptible to scams, fraud, and schemes to deceive.

See information about the communication you may receive from RevenueWA and how to validate if it is authentic.

Anonymous information

If you suspect someone is avoiding their state taxes or claimed a grant they are ineligible for, report this anonymously and confidentially to us. We examine all disclosures from members of the public.

How to make an anonymous report

When to contact us

Advise us of any person or business that:

  • has not paid their required state taxes (such as payroll tax, land tax, duties, betting tax)
  • has claimed a home owner grant or subsidy they are ineligible for
  • has been offered or is involved in a potential tax avoidance scheme
  • appears to be using a labour hire operator you don’t think is right.

We are interested in the following information:

  • the name of the individual or business
  • ABN and ACN (if applicable)
  • phone number
  • social media details and/or website
  • information relating to a group or network if there are multiple people or businesses involved
  • details of the behaviour you have identified.

Compliance programs

Our programs outline the focus of our verification, investigation and enforcement activities, and include the use of third-party information.

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 are not registered for payroll tax
  • conduct investigations on specific compliance issues such as wage underpayments, charitable exemptions and Employee Share Acquisition Schemes
  • follow up on non-lodgment and late payment of returns
  • collaborate with other jurisdictions in conducting payroll projects
  • review employers who provide labour hire services to ensure they are correctly registered and declaring payments subject to payroll tax
  • use third party data to detect discrepancies and review those employers' lodgments
Duties

Our focus is to:

  • investigate transactions that have not been lodged, including those relating to mining transactions, properties, business assets and aggregation
  • identify and investigate transactions that have not been correctly assessed for duty
  • identify and investigate the acquisition of interests in a company or unit trust scheme to determine if landholder duty applies
  • ensure that the Revenue Online clients responsible party has correctly lodged registrable instruments and paid the associated duty
  • conduct audits in relation to the grant or transfer of a motor vehicle licence
  • ensure vehicle duty exemptions have been correctly claimed by dealers
  • review 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:

  • exemptions are applied correctly
  • 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
Tobacco licensing

Our focus is to:

  • conduct routine audits on registered licence holders
  • detect and investigate unlicensed tobacco selling activity
  • follow up on non-lodgment and late payment of tobacco licence fees
  • review new licence requests

Data 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

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 on 08 9262 1380 to provide anonymous information.

Labour hire

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.

Report anonymous information on 08 9262 1380.

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