Western Australia

Payroll tax

RevenueWA

A state tax with its own threshold, rate and grouping rules. An employer over the line in more than one state registers, lodges and pays in each of them.

Long service leave

Long Service Leave Act 1958 (WA)

A state entitlement. Accrual, qualifying period and what counts as continuous service all vary, and the payroll system has to hold the rule that applies to where the employee works.

Portable schemes

Construction, through MyLeave.

In some industries the entitlement follows the worker rather than the employer, and the employer owes returns and levies to the scheme regardless of whether anyone has taken leave.

Workers compensation

WorkCover WA, with cover placed through approved insurers.

A different scheme, a different premium basis and a different declaration in every jurisdiction. The wage definition the premium is calculated on rarely matches the one payroll reports elsewhere.

Procurement framework

Western Australian Procurement Rules, administered by the Department of Finance.

For a public entity this governs approval, disclosure and often what has to be bought locally or from particular suppliers. The system has to evidence it, not just permit it.

Public finance legislation

Financial Management Act 2006 (WA)

What a public entity reports under, and where the internal control and attestation obligations come from. It shapes the close calendar and the evidence the system retains.

Auditor-general

Office of the Auditor General Western Australia

Audits the entity and tests the controls. Access design and segregation of duties will be examined by this office rather than described to it.

Economic regulator

Economic Regulation Authority

Where prices are determined rather than charged, cost allocation has to be defensible to this body, which makes it a chart of accounts input.