Next page Inside: The latest information from the Office of State Revenue (OSR) February 2020 Reminder – payroll tax threshold increase 1 Your AUSkey replacement is coming 2 Payroll tax audits and investigations 2 When to contact State Revenue about land tax 4 Get on top of your learning in 2020 7 Top 10 FHOG suburbs 8 Reminder – payroll tax threshold increase The payroll tax threshold increased to $950,000 on 1 January. We have updated our online payroll tax calculator so you can estimate your liability using the new threshold. Revenue Online (Online Payroll Tax) will display the threshold increase: from January 2020 if lodging monthly returns from March 2020 if lodging quarterly returns. Tax will be calculated separately for each six-month period in the 2019-20 assessment year. At annual reconciliation, the amounts for each half-year will be added to determine your total annual payroll tax liability. To contact us: submit a web enquiry call us on 08 9262 1300 (1300 368 364 for WA country landline callers). See Payroll Tax Circular 12 for information about how the threshold changes will work, the calculation of tax and what will happen at annual reconciliation.
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Inside:
The latest information from the Office of State Revenue (OSR) February 2020
Reminder – payroll
tax threshold
increase
1
Your AUSkey
replacement is
coming
2
Payroll tax audits
and investigations 2
When to contact
State Revenue
about land tax
4
Get on top of your
learning in 2020 7
Top 10 FHOG
suburbs 8
Reminder – payroll tax threshold
increase The payroll tax threshold increased to $950,000 on 1 January.
We have updated our online payroll tax calculator so you can estimate your liability using the new threshold.
Revenue Online (Online Payroll Tax) will display the threshold
increase:
from January 2020 if lodging monthly returns
from March 2020 if lodging quarterly returns.
Tax will be calculated separately for each six-month period in the
2019-20 assessment year. At annual reconciliation, the amounts
for each half-year will be added to determine your total annual
payroll tax liability.
To contact us:
submit a web enquiry
call us on 08 9262 1300 (1300 368 364 for WA country
landline callers).
See Payroll Tax Circular 12 for information about how the
threshold changes will work, the calculation of tax and what will
When to contact State Revenue about land tax (cont’d)
A note about objections
If you want to lodge an objection against your assessment, you must:
lodge it in writing within 60 days of the date of issue shown on your assessment notice
write OBJECTION clearly at the top of the letter
state fully and in detail the grounds of your objection.
Important: you must still pay your land tax liability by the due date. If you don ’t, we may
apply penalty tax. If the decision on an objection means that you have made an overpayment of
tax, the overpaid amount will be refunded with interest (where applicable).
Unimproved value
It is the Valuer-General who provides the unimproved value1 of your land. If your objection is
about this, contact Landgate directly on 08 9273 7373 to see if they can resolve your problem
over the phone. If you want to proceed with your objection, it must be lodged within 60 days of
your assessment notice being issued. You can find more information on the Landgate website.
1 The unimproved value is the value of the land as if it were vacant with no improvements, except merged improvements, such as drainage, filling, excavation, grading and retaining walls.
You can manage all of the functions below in one central place via our Online Services Portal.
To use the portal, you must:
register using your email address
provide some basic information about yourself
set a password
agree to the terms of use.
Please contact Land Tax Online Services on 9262 1551 for more information. 2 You will need your Client ID, Payment Reference Number and other additional information to help us confirm we can link the
different landholdings. Your request may be auto-approved or submitted for approval. If it is submitted, you will receive notification
once it is processed. Once linked, you will then have access to all your land tax information via the online portal. More information
about this process is available in the Online Services Portal Guide.
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When to contact State Revenue about land tax (cont’d)
You can register quickly and easily for any of our upcoming sessions. Our new booking system
requires you to create an account. However, it's quick to do, you will have a record of the training
you attend, and the booking process is smoother overall. You just need an email address. Click on the links in the table below to see what is covered in the session or to register for your
preferred class and format.
Licensed settlement agents and real estate agents can receive CPD points for attending the
relevant sessions.
Remember, places fill quickly so don’t delay. Face-to-face
Payroll tax: an overview
9 March 10am-12pm
Payroll tax: understanding taxable and exempt wages
9 March 1pm-3pm
Land tax and FHOG for settlement agents
11 March 10am-12pm
Foreign buyers duty: an overview
16 March 10am-12pm
Payroll tax: an overview
23 March 10am-12pm
Payroll tax: understanding taxable and exempt wages
23 March 1pm-3pm
Transfer duty and FHOG for real estate agents
8 April 10am-12pm
Transfer duty overview for settlement agents
29 April 10am-12pm
Webinars
Payroll tax: understanding taxable and exempt wages
9 April 10am-11:15am
Payroll tax: an overview
11 May 10am-11:15am
Payroll tax: understanding taxable and exempt wages
