Record keeping and general offences
Record keeping requirements
Sufficient records must be kept to enable a payroll tax liability to be properly assessed.
Records must be retained for no less than 5 years.
The Chief Commissioner of State Revenue can require a person to keep additional specified records.
Records must be kept in English or in a form that can be readily converted or translated into English.
Records must be readily available for production to the Chief Commissioner of State Revenue if required.
General offences
General offences include:
making a record or providing information that is false or misleading
destroying records
omitting information
failing to lodge payroll tax returns
falsifying or concealing a taxpayer’s identity
failing to provide documentation or information to the Chief Commissioner of State Revenue
failing to answer questions of the Chief Commissioner of State Revenue or authorised officer
hindering or obstructing the Chief Commissioner of State Revenue or authorised officer.
More information
