Employers with employees providing services solely in Tasmania
Where an employee provides services solely in Tasmania, the employee’s wages are liable for Tasmanian payroll tax.
Employers with employees providing services in more than one jurisdiction
Where an employee has not wholly performed services in Tasmania in the month, the nexus provisions provide four tiered tests, which require the following factors to be considered:
- the employee’s principal place of residence;
- the employer’s registered ABN address/principal place of business;
- the place where the wages are paid to the employee; or
- the place where the services are mainly performed.
Refer to the payroll tax Nexus provisions ruling.