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Parliamentary Questions


Question Without Notice No. 815 asked in the Legislative Council on 8 November 2017 by Hon Diane Evers

Parliament: 40 Session: 1


PAYROLL TAX
      815. Hon DIANE EVERS to the minister representing the Treasurer:
I refer to the proposed temporary progressive payroll tax scale for large employers, which is projected to result in an additional $435 million in revenue and only impact the top eight per cent of payroll tax–paying employers.
      (1) Of the estimated 1 300 employers to be affected by this change, how many, or what percentage, of these employers are in the mining industry?
      (2) Of the projected additional revenue of $435 million, how much is expected to be received from employers in the mining industry?
(3) Of the $3.3 billion collected in payroll tax in 2016–17, what is the breakdown by industry?
      (4) As the payroll tax applies to WA taxable wages, will this include wages paid for WA-based equipment operated using drone technology by employees outside of WA?
Hon STEPHEN DAWSON replied:
      I thank the honourable member for some notice of the question.
      (1) Of the estimated 1 300 employers to be affected by this change, around 100, or eight per cent, are in the mining industry. Note that some large corporate groups run each of their operations through distinct companies or employers. Therefore, while 100 employers in mining may be impacted by the changes to payroll tax, this is likely to represent a smaller number of groups. Note also that the answers to parts (1) and (2) are based on taxpayers' self-assessment of their industry classification.
      (2) The mining industry is estimated to contribute around 29 per cent of the additional revenue expected to be raised.
(3) As the answer is in tabular form, I seek leave to incorporate the attached information into Hansard.
Leave granted.
The following material was incorporated —
          Payroll tax by industry
          Western Australia
          2016-17
          $m
          Accommodation and Food Services
          70
          Administrative and Support Services
          262
          Agriculture, Forestry and Fishing
          26
          Arts and Recreation Services
          28
          Construction
          426
          Education and Training
          113
          Electricity, Gas, Water and Waste Services
          68
          Financial and Insurance Services
          149
          Health Care and Social Assistance
          95
          Information Media and Telecommunications
          48
          Manufacturing
          243
          Mining
          725
          Other Services
          74
          Professional, Scientific and Technical Services
          285
          Public Administration and Safety
          61
          Rental, Hiring and Real Estate Services
          79
          Retail Trade
          192
          Transport, Postal and Warehousing
          197
          Wholesale Trade
          152
          No industry classification
          5
          Grand Total
          3,298


(4) No.