Definition
When a trust/trustee relationship exists for payroll tax purposes, the trust will be the registered entity. All correspondence will be in the name of the trust.
When registering for payroll tax, the process is to enter the:
- Trustee name in the Legal Name field.
- Trustee's ABN in the ABN field (if the trustee does not have an ABN enter No ABN).
- Trust name in the Trust field.
- Trust ABN in the Trust ABN field.
The legal name of a partnership may be shown as the legal name of all partners or the partnership name.
The partners' names should be entered in the Legal Name field.
Change to company name
Please advise us of a change of legal name within Update Your Records. Update the legal name field and press Submit.
Change of legal entity
In the case of a change of entity, advise us in the Review Details screen by entering the correct reconciliation period and providing details in the Additional Information box located at the bottom of the screen.
You must also complete a payroll tax registration via e-Register for the new employing entity. If the original entity is no longer employing, provide their cease date in Update Your Records.
How to register
You can register online via PTX Express link on our home page at www.sro.vic.gov.au and then via Register for Payroll Tax.
Assistance
If you need more information on this topic, contact our payroll tax enquiry line on 13 21 61.