Description

What is the purpose of this form?

This declaration is to be made by the client where the wages paid to the service provider would have been exempt under the relevant provisions if they had been paid directly by the client to the service provider as an employee. This exemption does not apply where the client does not pay payroll tax merely because their (the clients) wages are below the payroll tax threshold.

Who can complete this form?

This form should be completed by the Exempt Client and submitted directly to the Employment Agency.

Please read Revenue Ruling PTA026v2 carefully before completing this form.

How is this form lodged?

This form is completed online. When you have completed all relevant and mandatory information, please select submit and download a copy of the completed form. You are then required to submit the form directly to the Employment Agency.

This form is not submitted to the SRO.

The Employment Agent must keep this declaration for 5 years and be able to readily produce it upon request by the SRO.

Before you start, please review our SmartForm tips to help you complete this form.