
Payroll Tax Analysis
- 14 installs
- 6 repo stars
- Updated July 16, 2026
- cleanexpo/ato
Analyzes payroll tax across all 8 Australian jurisdictions, handling multi-state wage allocation, contractor deeming, grouping, exemptions, and mental-health levies.
About
Computes multi-state Australian payroll tax obligations with per-jurisdiction thresholds and rates, plus contractor deeming, entity grouping, and exemption logic. A developer uses it to build cross-state payroll tax compliance and reconciliation into a tax-analysis platform.
- Per-state threshold, rate, and mental-health-levy table for 8 jurisdictions
- Wage allocation, contractor deeming, and grouping-provision analysis
Payroll Tax Analysis by the numbers
- 14 all-time installs (skills.sh)
- Ranked #752 of 1,106 Finance & Trading skills by installs in the Skillselion catalog
- Data as of Jul 28, 2026 (Skillselion catalog sync)
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| Installs | 14 |
|---|---|
| repo stars | ★ 6 |
| Last updated | July 16, 2026 |
| Repository | cleanexpo/ato ↗ |
What it does
Analyzes payroll tax across all 8 Australian jurisdictions, handling multi-state wage allocation, contractor deeming, grouping, exemptions, and mental-health levies.
Files
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
| State | Threshold | Rate | Mental Health Levy | Legislation |
|---|---|---|---|---|
| NSW | $1,200,000 | 5.45% | No | Payroll Tax Act 2007 (NSW) |
| VIC | $900,000 | 4.85% | Yes (additional surcharge) | Payroll Tax Act 2007 (Vic) |
| QLD | $1,300,000 | 4.75% | Yes (0.25% above $10M) | Payroll Tax Act 1971 (Qld) |
| WA | $1,000,000 | 5.50% | No | Pay-roll Tax Assessment Act 2002 (WA) |
| SA | $1,500,000 | Variable (0-4.95%) | No | Payroll Tax Act 2009 (SA) |
| TAS | $1,250,000 | 4.00-6.10% | No | Payroll Tax Act 2008 (Tas) |
| ACT | $2,000,000 | 6.85% | No | Payroll Tax Act 2011 (ACT) |
| NT | $1,500,000 | 5.50% | No | Payroll Tax Act 2009 (NT) |
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_lookupskill
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