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Payroll tax legal resources

Access payroll tax legislation, summaries of court cases, and detailed documents that are harmonised with other jurisdictions to help clarify the law.

Revenue Rulings

Information and guidance to make it easier to comply with payroll tax legislation.
Commissioner's Practice Notes

Summaries of cases regarding assessments or decisions made by the Chief Commissioner about payroll tax.
Case summaries

Judgements made in payroll tax cases against the Chief Commissioner of State Revenue.
Payroll Tax Act 2007

Provides the framework for how payroll tax is calculated and collected, as well as defining taxpayer obligations.
Taxation Administration Act 1996

How payroll tax is collected, rules for assessments, refunds, interest and penalties. Defines taxpayer obligations.