Group single lodger checklist
A group single lodger is the group member responsible for lodging the annual reconciliation and paying payroll tax on behalf of all members of the group. The other group members do not lodge a return.
A group must nominate a group single lodger if no one NSW employer has sufficient wages to claim the threshold. For other groups, nominating a single lodger is optional.
To become the nominated group single lodger for your group you must make a request in writing to us.
Group Single lodger checklist
If you answer ‘yes’ to all the following questions, you are a single lodger.
| Single lodger checklist | |
|---|---|
Are you a member of a group? | Yes/No |
Have you received advice from us that you are a group single lodger? | Yes/No |
Do you calculate the payroll tax payable by the group each month on behalf of all members 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 us? | Yes/No |
Are you responsible for lodging the annual reconciliation and making the June payment on behalf of all group members? | Yes/No |
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