Payroll tax is administered by revenue offices in each individual state or territory. Since 2007, states and territories haveharmonised a number of key areasof payroll tax administration.
IMO PT is regressive as it penalises businesses that wish to expand and prosper. It could be considered a super tax impost on growth and if a super profit tax is introduced Federally, the revenue derived could be distributed to the States to offset the loss of State's PT levies?.
