REDUCING THE PAYROLL TAX BURDEN STEVEN MARSHALL MP, STATE LIBERAL LEADER IAIN EVANS MP, SHADOW TREASURER

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1 REDUCING THE PAYROLL TAX BURDEN STEVEN MARSHALL MP, STATE LIBERAL LEADER IAIN EVANS MP, SHADOW TREASURER

2 The State Liberals will reduce the pressure of Payroll Tax on business and get South Australia s economy back on track. Steven Marshall

3 INTRODUCTION Reducing the Payroll Tax burden Under Labor, South Australia has become the highest taxed state in the nation. Taxes are hurting business, adding extra stress to family budgets and putting the handbrake on our economy. Premier Weatherill recently admitted that under his Labor Government South Australia has become a high-cost jurisdiction. The State Liberals refuse to sit back and let South Australian businesses suffer under Labor s high tax regime. We want to see our state become nationally competitive once again. We believe to boost our economy the Government needs to lower the cost of doing business, so you can get on with the job of employing people and growing industry. During our Economic Growth Forum earlier this year we asked business owners which government taxes and regulations were most hurting their ability to expand in South Australia. Their response was overwhelming: Payroll Tax is causing serious damage. That is why, if elected in 2014, a Marshall Liberal Government will raise the threshold to reduce the Payroll Tax impost on business. We are committed to growing our state economy and ensuring our young people are not forced to move interstate for work. This is all part of our Economic Action Agenda to get South Australia back on track. Under a Marshall Liberal Government we will: Reduce the burden of Payroll Tax Reduce red-tape and regulations Help business grow through a stronger economy

4 LABOR S LEGACY High taxes and high unemployment Since this Labor Government was elected in 2002, Payroll Tax revenue has almost doubled. This increase in Payroll Tax revenue is taken directly from small, medium and large businesses who the Government expects to foot the bill. Business in South Australia is being strangled by Labor s high taxes. The increase in Payroll Tax is in spite of repeated Labor promises to reform the tax system. Before the 2010 election Labor promised permanent Payroll Tax relief, but after the election that tax cut was abandoned. Recent industry reports show South Australia s economic performance is falling well behind the other states. Payroll Tax continues to be a very real dampener on the productive capacity of our economy and is costing South Australian jobs. Payroll Tax is a tax on jobs that South Australia s businesses can ill afford. It is a tax on business success, with business owners slugged for employing new people or retaining existing staff. High Payroll Tax impacts upon a business decision whether to base or grow their operations in South Australia, to employ above the threshold, or to maintain existing staffing levels during an economic downturn. Under Premier Weatherill our state has continued to haemorrhage jobs. Despite Labor election promises to create 100,000 jobs by 2016, in the four months to September this year 18,000 jobs have been lost. Labor s high Payroll Tax is a disincentive for business to employ, grow, and invest in our state. The State Liberals understand that if we are to stem the loss of jobs and create new ones, we must act immediately. This is why we are committed to reducing the burden of Payroll Tax on business. Jurisdiction Threshold (p.a) Tax rate VIC $550, % SA $600, % NSW $750, % WA $750, % QLD $1,100, % TAS $1,250, % NT $1,500, % ACT $1,750, %

5 OUR PLAN Reducing the Payroll Tax burden The State Liberals are committed to restoring faith in the South Australian economy and getting business moving again. We will do this by raising the Payroll Tax threshold and alleviating cost pressures on business. Payroll Tax is paid by a business when its employee wage bill is more than $600,000. Our State s threshold of $600,000 is the second lowest threshold in the nation, meaning that Payroll Tax is paid by smaller businesses in South Australia than in most other states. The State Liberals know that Payroll Tax cuts must be undertaken in a manner that is affordable for taxpayers, while giving long suffering businesses an incentive to create jobs. Therefore, a Marshall Liberal Government will raise the payroll tax threshold from: $600,000 to $650,000 from 1 July 2014; $650,000 to $700,000 from 1 July 2015; $700,000 to $750,000 from 1 July 2016; Jurisdiction Threshold (p.a) Tax rate Jurisdiction $750,000 to $800,000 from 1 July 2017; and, VIC Threshold $550,000 (p.a) Tax rate 4.90% VIC SA Retain the temporary concessional $550,000 $600,000 Payroll 4.90% 4.95% Tax rates as announced in the State SA NSW Budget. As announced, $600,000 $750,000 this scheme s funding 4.95% 5.45% will end on 30 June NSW WA $750, % 5.50% Once fully WA QLD implemented, these changes $1,100,000 $750,000 will: 5.50% 4.75% QLD TAS $1,100,000 Result in savings for more $1,250, % than 8,000 businesses 6.10% across the state; TAS NT $1,250,000 $1,500, % 5.50% NT Ensure more than 1,100 $1,500,000 businesses no longer 5.50% pay Payroll Tax; ACT $1,750, % ACT Ensure businesses will $1,750,000 save up to $9, % a year; Make South Australia s Payroll Tax regime for small businesses with wages of $800,000 per annum or less more competitive than Victoria, New South Wales and Western Australia and in line with Tasmania and Queensland. Existing tax payable at selected payrolls by small business under Labor Existing Existing tax tax payable payable at at selected payrolls payrolls by by small small business business under under Labor Labor: Payroll ($) SA NSW VIC QLD WA TAS Payroll 650,000 ($) 2,475 SA NSW 0 4,900 VIC QLD 0 WA 0 TAS 0 650, ,000 2,475 4, ,900 7, , ,000 4,950 7, ,350 9, , ,000 7,425 9,900 2, ,250 9, , ,000 *Excludes 2 yr concessional 9,900 rate of 2.5% 2,725 increasing to 12, % on payrolls 0 of < $1,200,000 2,750 0 *Excludes Source: yr concessional State Budgets rate and of 2.5% State increasing Revenue Offices to 4.95% on payrolls of < $1,200,000 Source: Payroll taxes lower State than Budgets SA for and a given State payroll Revenue are in Offices bold Payroll taxes lower than SA for a given payroll are in bold Reduced tax tax payable at at selected payrolls by small business under Liberal: Reduced tax payable at selected payrolls by small business under Liberal Payroll ($) SA NSW VIC QLD WA TAS Payroll 650,000 ($) SA 0 NSW 0 4,900 VIC QLD 0 WA 0 TAS 0 650, , ,900 7, , , ,350 9, , , , ,250 9, , , ,725 12, ,750 0 The net cost to the state budget of this proposal will be approximately $54 million a year, once fully implemented.

6 CONTACT US Reducing the Payroll Tax burden Feedback If you would like to have your say on our plan to reduce the burden of Payroll Tax and get our economy moving again, please get in touch: Steven Marshall MP State Liberal Leader Shadow Minister for State Development Phone: Fax: Post: Parliament House, North Terrace, Adelaide, SA, 5000 Hon. Iain Evans MP Shadow Treasurer Shadow Minister for Small Business Phone: Fax: Post: 1/7-9 Young Street, Blackwood, SA, 5051 Fresh Ideas. Better Future. Authorised by G Greene for the Liberal Party, 25 Leigh Street, Adelaide, 5000

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