Revenue is currently the target of a SMS scam that is using Revenue NSW branding. This is causing higher call volumes. Customers can confirm and review their fines online via myPenalty, myEnforcement Order or their MyserviceNSW account.
Gig workers can be considered independent contractors or employees, or sometimes the platform operator is classed as an employment agent. It depends on the business structure and the workers’ employment relationship. Click the arrow to read the new ‘Gig economy businesses’ page.
Only one member of a payroll tax group can claim the tax-free threshold. The threshold can be claimed either as the:
Designated Group Employer (DGE), or
Single Lodger (SL).
A SL group is mandatory if none of the group members by themselves pay gross taxable wages that exceed the threshold.
It is important to determine a group’s total Australian wages because it will affect the threshold that the group is entitled to claim in NSW and in other states/territories.
When group members have interstate wages, the group’s tax-free threshold will be reduced, using the proportion of total Australian wages that consist of NSW wages.
For example, if total NSW wages represent 50% of total Australian wages, the NSW threshold is reduced to 50% of the full monthly and annual thresholds. Read the interstate wages page for more details on how to calculate your threshold.
Open the headings below to read more about how to appoint a DGE or SL for your business group.
Where the group employs in other states/territories, the DGE does not need to be the same in each state/territory. For more details on payroll tax grouping in other jurisdictions, contact the revenue office in the relevant state/territory or visit their website.