State revenue offices
6 of 6 worked examples reproduced
Payroll tax worked examples printed by Revenue NSW, SRO Victoria and the Queensland Revenue Office. Toby must reproduce each printed figure from the attested schedule.
| Worked example | Publisher | Schedule | Attested | Result |
|---|---|---|---|---|
| NSW wages for a full year: threshold and wages above it | Revenue NSW | Payroll tax 2025-26, NSW | Compliance Lead, | Reproduced |
| NSW wages for part of a year (184 days): pro-rated threshold | Revenue NSW | Payroll tax 2025-26, NSW | Compliance Lead, | Reproduced |
| NSW wages alongside Queensland and Victorian wages: apportioned threshold | Revenue NSW | Payroll tax 2025-26, NSW | Compliance Lead, | Reproduced |
| Victorian wages for a full year: threshold after the phase-out | SRO Victoria | Payroll tax 2024-25, VIC | Compliance Lead, | Reproduced |
| Victorian and interstate wages for part of a year (335 days): apportioned threshold | SRO Victoria | Payroll tax 2024-25, VIC | Compliance Lead, | Reproduced |
| Queensland group with interstate wages: mental health levy | Queensland Revenue Office | Payroll tax 2025-26, QLD | Compliance Lead, | Reproduced |
ATO
11 of 11 worked examples reproduced
Worked examples in two ATO publications on trusts. Each is a classification rather than a figure, so no schedule applies: Toby must reach the conclusion the ATO states. The rules behind them are awaiting sign-off by a trust lawyer, and Toby does not present these results as a compliance position until that sign-off is recorded.
| Worked example | Publisher | Schedule | Attested | Result |
|---|---|---|---|---|
| TD 2022/11, Examples 1 to 6: when an unpaid trust entitlement is a Division 7A loan | ATO | None: a classification | Not yet attested: awaiting trust lawyer sign-off | Reproduced |
| PCG 2022/2, Examples 1, 4, 5, 14 and 18: section 100A risk zones | ATO | None: a classification | Not yet attested: awaiting trust lawyer sign-off | Reproduced |
How the test works
A state revenue office example is held word for word as the publisher printed it; an ATO example is set up from the facts the ATO states. An automatic test gives Toby the same inputs and compares Toby's answer with the publisher's. A change that breaks an example cannot be merged.
A schedule holds the rates, thresholds and dates for one tax and one year, with the source each comes from. A person, acting as our Compliance Lead, checks the schedule against that source and attests it. The date shown is when the version Toby uses today was attested. The Security page explains how schedules and attestation work, and How it works covers the method.
This list grows as examples are added. It is updated by pull request, so each change is reviewed and dated.