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

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