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Legislative Assembly for the ACT: 2019 Week 11 Hansard (Thursday, 26 September 2019) . . Page.. 4059 ..


per cent, (h) 70 per cent to 80 per cent, (i) 80 per cent to 90 per cent, (j) 90 per cent to 100 per cent, (k) 100 per cent.

(10) What is the total amount of payroll tax paid for the entities in each of the increments identified in part (9).

Mr Barr: The answer to the member’s question is as follows:

(1) The total number of businesses that paid payroll tax during:

a. 2017-18: 3,891

b. 2018-19: 4,504

(2) Number of businesses the subject of payroll tax compliance investigations

Financial year

Number of cases completed

Number of assessments issued

2017-18

109

75

2018-19

40

15

(3)(a) The total amount of payroll tax subject to payroll tax compliance investigations is not estimated. The value of compliance assessments raised is the measure that is reported (refer answer to 3(b))

3(b) Payroll tax compliance investigation revenue is shown below:

Payroll tax ($)

Tax

Penalty

Interest

2007-08

5,331,497

2,518,873

2008-09

5,111,315

1,373,323

1,169,189

2009-10

4,540,006

879,613

559,397

2010-11

3,288,529

644,678

473,168

2011-12

2,720,541

812,859

493,789

2012-13

2,323,532

757,624

398,204

2013-14

5,232,271

2,298,520

1,335,566

2014-15

4,913,490

1,866,799

1,139,377

2015-16

5,928,638

1,917,970

1,133,527

2016-17

3,955,588

2,609,981

948,170

2017-18

5,241,256

820,379

279,726

2018-19

3,883,565

958,043

666,863

3(c) As noted above, the total amount of payroll tax subject to payroll tax compliance investigations is not estimated. Therefore, it is not possible to determine an ‘outstanding’ amount.

3(d) Waivers are not a feature of payroll tax compliance activity and assessments.

(4) Minimum, median and average amount of payroll tax paid by taxpayer group is provided below. The maximum is not provided to protect taxpayer confidentiality. The figures provided are subject to change over time as a result of taxpayer re-lodgements and re-statements and compliance case assessments. Figures prior to 2012-13 are not readily available.


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