Payroll tax is a self-assessed, general purpose state and territory tax assessed on wages paid or payable by an employer to its employees, when the total wage bill of an employer (or group of employers) exceeds a threshold amount.
The payroll tax rates and thresholds vary between states and territories.
Returns are lodged, and payment of liability made, at an agreed frequency (monthly, quarterly, or annually) to the respective revenue office in the Australian state and/or territory in which the wage payment is deemed liable.
All Australian states and territories have harmonised a number of key areas of payroll tax administration. Information and Revenue Rulings on the harmonised key areas are accessible from this website.
Other areas of payroll tax administration differ between states and territories. Phone numbers to individual states and territory payroll tax areas are provided on the Contacts page and links to individual state and territory payroll tax websites are provided on the Links page.
Harmonised Payroll Tax information can also been viewed on the Video page.