Harmonisation of NSW, Victorian and Tasmanian legislation
The Payroll Tax Act 2007, which commenced on 1 July 2007, harmonises the payroll tax legislation in NSW and Victoria. In Tasmania, its harmonised payroll tax legislation took effect from 1 July 2008.
From 1 July 2009, South Australia and Northern Territory will follow the new harmonised payroll tax legislation, bringing the total number of jurisdictions following this legislation to five.
The harmonisation of NSW, Victorian and Tasmanian payroll tax legislation means that although each State continues to have different payroll tax rates and general deduction thresholds, the payroll tax legislation is virtually identical.
In addition to legislative harmony, NSW and its counterparts are committed to greater administrative consistency. As a result:
NSW, Victoria and Tasmania have commenced the process of harmonising all of their Payroll Tax Revenue Rulings in the harmonised areas. NSW and Victoria have already published over 30 joint Revenue Rulings
where an employer operates in more than one of the States with harmonised payroll tax legislation, the relevant Revenue Offices of each State will consult one another and share relevant taxpayer information in determining private rulings and objection matters.
