payroll-tax-analysis

name	payroll-tax-analysis
description	Multi-state payroll tax compliance analysis across all 8 Australian jurisdictions

Payroll Tax Analysis Skill

Analyses payroll tax obligations across all 8 Australian states and territories. Handles multi-state wage allocation, contractor deeming provisions, grouping assessment, exemption identification, and mental health levy calculations.

When to Use

• Determining payroll tax obligations across multiple states
• Assessing contractor deeming provisions (are contractors deemed employees?)
• Evaluating grouping provisions for related entities
• Calculating state-specific thresholds, rates, and mental health levies
• Identifying payroll tax exemptions (apprentices, trainees, regional)
• Annual payroll tax reconciliation

Jurisdictions

State	Threshold	Rate	Mental Health Levy	Legislation
NSW	$1,200,000	5.45%	No	Payroll Tax Act 2007 (NSW)
VIC	$900,000	4.85%	Yes (additional surcharge)	Payroll Tax Act 2007 (Vic)
QLD	$1,300,000	4.75%	Yes (0.25% above $10M)	Payroll Tax Act 1971 (Qld)
WA	$1,000,000	5.50%	No	Pay-roll Tax Assessment Act 2002 (WA)
SA	$1,500,000	Variable (0-4.95%)	No	Payroll Tax Act 2009 (SA)
TAS	$1,250,000	4.00-6.10%	No	Payroll Tax Act 2008 (Tas)
ACT	$2,000,000	6.85%	No	Payroll Tax Act 2011 (ACT)
NT	$1,500,000	5.50%	No	Payroll Tax Act 2009 (NT)

Key Analysis Areas

Wage Allocation

• Allocate wages to state where work is performed
• If worker performs work in multiple states, use principal place of employment
• For remote workers, use employer's state if no clear work state

Contractor Deeming

• Relevant contract provisions (labour-only, equipment provision)
• Per-state deeming rules differ — analyse per jurisdiction
• ABN verification via abn_entity_lookup skill

Grouping Provisions

• Related bodies corporate automatically grouped
• Common control or common interests test
• Shared threshold across group (de-grouping applications possible)

Engine Reference

• Engine: lib/analysis/payroll-tax-engine.ts
• Function: analyzePayrollTax(tenantId, financialYear, options)
• Output: Per-state breakdown with thresholds, rates, liabilities, exemptions