Payroll tax and contractors in Western Australia
The Western Australian table has no relevant contract rule like those recorded for other states. Instead, the Pay-roll Tax Assessment Act counts particular payments as wages: the labour part of a payment under a prescribed class of contract, amounts an employment agent pays an on-hired worker, and commission paid to an insurance or time-payment canvasser or collector.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
The rules in Western Australia
| What it is | Value | When it applies | Where it is set |
|---|---|---|---|
| The labour part of a payment under a prescribed class of contract counts as wages | Yes | As published on 1 July 2019 | s 9AA(1)(c): prescribed classes of contract |
| The class of contract the regulations prescribe | Ship or boat builders' contracts for people providing mainly labour | As published on 1 July 2022 | r 5: class of contract prescribed |
| What an employment agent pays an on-hired worker counts as the agent's wages | Yes | As published on 1 July 2019 | s 9GA: amounts paid by employment agents |
| An employment agent is an employer for payroll tax | Yes | As published on 1 July 2019 | Glossary cl 1: definition of employer |
| Commission paid to an insurance or time-payment canvasser or collector counts as wages | Yes | As published on 1 July 2019 | s 9AA(1)(e): canvassers and collectors |
Each rule is read from the source and provision shown; the sources are listed below. Checked 15 Oct 2026.
What it means for your books
- The class the regulations prescribe is ship or boat builders' contracts for people providing mainly labour. A ship or boat builder paying under those contracts needs the labour part of each payment identified, since that part counts as wages.
- An employment agent is an employer for payroll tax, and what it pays its on-hired workers counts as its wages. Recording those payments by worker and pay date keeps them within the agent's wage totals.
- Commission paid to an insurance or time-payment canvasser or collector counts as wages, so giving it an account of its own keeps it from being mixed in with other selling costs. RevenueWA or your accountant can confirm whether an arrangement sits within these classes.
General information
Sources
- Pay-roll Tax Assessment Act 2002 (WA), version 04-d0-03
Parliamentary Counsel's Office, Western Australia. Version 04-d0-03, as at 1 July 2019, released 1 July 2019. Checked 15 October 2026.
Sourced from the Western Australian Legislation website (www.legislation.wa.gov.au), licensed under CC BY 4.0 Licence: CC BY 4.0.
- Pay-roll Tax Assessment Regulations 2003 (WA), version 03-j0-00
Parliamentary Counsel's Office, Western Australia. Version 03-j0-00, as at 1 July 2022, released 1 July 2022. Checked 16 October 2026.
Sourced from the Western Australian Legislation website (www.legislation.wa.gov.au), licensed under CC BY 4.0 Licence: CC BY 4.0.
- About payroll tax
RevenueWA (Department of Treasury and Finance, Western Australia). Page last updated 14 April 2026, released 14 April 2026. Checked 15 October 2026.
© State of Western Australia Licence: WA.gov.au terms of use: copyright, State of Western Australia (personal, educational or in-house non-commercial use with attribution).
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