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Special Arrangements for Taxpayers Affected by 2012/13 Summer Bushfires
In January, the Commissioner of State Revenue extended the time for taxpayers, affected by the summer bushfires, to pay their land tax accounts.
The due date was extended by three months to April, and applied to all taxpayers with billing addresses between, and including, 7173 and 7187.
The extension has now expired, and land tax accounts have been posted to taxpayers.
For more information about land tax, please call (03) 6233 8070.
Pre-filled Employment Incentive Scheme (Payroll Tax Rebate) (EISPR3) Registration forms sent to EISPR2 Registrants
Employers who registered for EISPR2 have been sent, by e-mail, a pre-filled Registration form for the Employment Incentive Scheme (Payroll Tax Rebate) (EISPR3).
This excludes those who have already lodged EISPR3 Registration forms and a small number who will be sent pre-filled forms by mail.
If you registered for EISPR2 and have not received a pre-filled EIPSR3 Registration form by 31 January 2013, please contact the SRO.
EISPR3 Registration forms must be lodged by 30 June 2013.
More information is available about the Employment Incentive Scheme (Payroll Tax Rebate) (EISPR3).
Land Tax - EOLSD Fee Change
The application fee for an "Estimate of Liability at Settlement Date” (EOLSD) will increase from $10.50 to $10.80 effective 1 July 2012.
The EOLSD fee increases at 1 July each year in accordance with the CPI adjustment factor provided for under Section 5 of the Fee Units Act 1997.
For further information please read the Estimate of Liability at Settlement Date fact sheet.
2012-13 Market Interest Rate
The market rate of interest for the 2012-13 Financial year has been set at 3.66 per cent as per section 35 of the Taxation Administration Act 1997 .
Interest is imposed to compensate the Tasmanian Government for being denied the use of revenue; and to promote equity among taxpayers by ensuring that those who meet their obligations are not disadvantaged compared with those who do not.
The following rulings are applicable to Interest and Penalty tax:
PUB-GEN-2011-1 Interest and Penalty Tax Ruling (General)
PTA036 (version 2) Interest and Penalty Tax Ruling (Payroll Tax only – this is a harmonised ruling)
PUB-GEN-2011-2 Penalty Tax on Duty Instruments processed by TRO Agents
For additional information, please refer to the rates of interest.
Changes to Self Assessment of Duty Instruments
On 1 July 2012 the list of duty instrument transactions that are 'Mandatory' or 'Optional' for self assessment on Tasmanian Revenue Online (TRO) will change.
For TRO users:
Mandatory transactions MUST be self assessed using TRO.
Optional transactions can be self assessed using TRO or submitted to the State Revenue Office (SRO) for assessment.
From 1 July 2012 if a TRO user submits an “Optional” category transaction to the SRO for assessment a cost recovery fee will apply.
The fee is 25 fee units - $36 per transaction for the 2012/13 financial year.
SRO-only transactions must be submitted to the SRO for assessment and will not attract a fee.
Further information including a full list of 'Mandatory', 'Optional' and 'SRO-only' transactions is available in the Duty Instrument Self Assessment Guideline .
Tasmania has adopted a harmonised approach to Interest and Penalty Tax for late payments of payroll tax.
As part of the national initiative to harmonise payroll tax, Tasmania and other Australian jurisdictions have agreed to a common policy for the application of Interest and Penalty Tax on late payments of payroll tax.
Tasmania has adopted the harmonised approach and, through the State Revenue Office, will strictly apply the policy, from and including the August 2011 payroll tax return.
Payroll tax ruling – Determining whether a worker is an employee
PTA038 – Determining whether a worker is an employee – was published on 29 July 2011 by all States and Territories, effective 1 July 2011.
The term ‘employee’ is not defined in the Payroll Tax Act 2008 and therefore it takes its ordinary or common law meaning. The purpose of this ruling is to provide information about employment relationships to assist employers and their professional representatives to determine whether their workers are common law employees.
Payroll Tax Nexus Provisions - updated payroll tax ruling
A new Payroll Tax Ruling has been agreed and was published on 12 May 2011 by the States and Territories. It sets out the circumstances where wages must be declared in Tasmania for payroll tax purposes. It also clarifies the liability for wages paid to employees working in another country, provides details about wages paid in a foreign currency, and examines the Deeming Provisions under Section 11 of the Payroll Tax Act 2008.
Revenue Ruling - Paid Parental Leave
The Australian Government’s Paid Parental Leave (PPL) scheme was introduced by the Paid Parental Leave Act 2010. The scheme provides eligible working parents of children born or adopted on or after 1 January 2011 with a maximum of 18 weeks of government funded paid parental leave at the National Minimum Wage. The SRO has released a revenue ruling, PTA037 - Paid Parental Leave that clarifies how PPL payments are to be treated for payroll tax purposes.
In 2007 Commissioners committed to harmonisation of Payroll Tax administration. Since then, all jurisdictions have fully harmonised in 8 key areas and 5 jurisdictions have implemented fully harmonised legislation. In addition, all jurisdictions have made significant progress in relation to greater administrative consistency including in the area of rulings.
By signing a recent protocol Commissioners have ratified and confirmed their continued commitment to the harmonisation process.