Single lodger checklist
A single lodger is the group member responsible for lodging returns and paying payroll tax on behalf of all members of the group. The other group members are not required to make individual payments or lodge an annual reconciliation. A request in writing must have been made and advice received from OSR of approval to be the nominated single lodger.
A single lodger does not include an accountant or accounts clerk who may calculate the payroll tax payable and make payments on behalf of more than one company. In this instance, each individual company is still required to make their own payment to OSR and lodge their own annual reconciliation in July each year.
The following checklist will assist you in determining whether you are a single lodger.
| Single lodger checklist | |
|---|---|
Are you a member of a group? | Yes/No |
Have you received advice from OSR that you are a single lodger? | Yes/No |
Do you calculate the payroll tax payable by the group each month on behalf of all member of the group? | Yes/No |
Do you pay the total payroll tax payable for the group on behalf of all members of the group? | Yes/No |
Do the other group members advise you of their gross NSW wages and gross interstate wages each month? | Yes/No |
Out of all group members, are you the only group member that makes individual payments to OSR? | Yes/No |
Are you responsible for lodging the annual reconciliation and making the June payment on behalf of all group members? | Yes/No |
If you answered ‘yes’ to all the above questions, you are a single lodger.
