The Commissioner of State Revenue recently announced the industries that will be initially targeted for contractor audits after the current payroll tax amnesty ceases on June 30 this year.
With only weeks left for employers to take advantage of the amnesty, it is important that all persons engaging contract labour carefully examine their circumstances to ensure that they do not have contractor payments that should have been declared for payroll tax.
These industries are:
- general construction
- mining
- manufacturing
- property and business services
- finance and insurance
- primary production.
The Commissioner has warned that no late Amnesty Declaration Forms or requests for determination containing completed Questionnaires for Employers would be entitled to the amnesty and no extension of the deadline would be contemplated!