Payroll tax registration in Western Australia
Western Australia counts the registration deadline in days from the end of the month, and a member of a group must apply once it pays any Western Australian taxable wages in a month. Monthly returns are due within the days in the table for each month other than June, and June has a return of its own with a longer deadline.
- 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 |
|---|---|---|---|
| Days after the end of the month to apply for registration | 7 days | As published on 1 July 2019 | s 24(5): time to apply for registration |
| A group member must register once it pays any WA taxable wages in a month | Yes | As published on 1 July 2019 | s 24(2): group members must apply |
| Days after the end of each month, other than June, to lodge the monthly return | 7 days | As published on 1 July 2019 | s 26(3)(a): returns for months other than June |
| Days after the end of June to lodge the June return | 21 days | As published on 1 July 2019 | s 26(3)(b): June return |
| The commissioner can cancel an employer's registration | Yes | As published on 1 July 2019 | s 25(2): cancellation of registration |
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
- For a group member, paying any Western Australian taxable wages in a month is the trigger, so its books should flag the first month that happens, however small the amount.
- Monthly returns draw on the month's Western Australian taxable wages, so wages paid in the state need a line of their own in the books, apart from wages paid elsewhere and wages that aren't taxable.
- June closes the financial year and its return has a later deadline than the other months' returns, so June's wage records need finishing in the books before that return is prepared.
- The commissioner can cancel an employer's registration. A record of the last month Western Australian taxable wages were paid gives RevenueWA or your accountant a date to work from if the question comes up.
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.
- 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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