I live in Western Australia (WA). Here, the 'Payroll tax', also known as withholding tax, pay-as-you-earn tax (PAYE), or pay-as-you-go tax (PAYG), requires that the employer deduct from an employees wage before giving them their paychecks. And the taxes that an employer pays is based on the employee's wages.

I'm not exactly sure how they send it to the "Australian Taxation Office" though.