About Payroll Tax Australia
Payroll tax is levied on wages paid or payable by an employer to its employees when the total taxable wages of an employer (or group of employers) exceeds a threshold amount. Payroll tax is self-assessed and lodged by the employer.
The payroll tax rates and thresholds vary between states and territories.
Payroll tax is administered by revenue offices in each individual state or territory. Since 2007, states and territories have harmonised a number of key areas of payroll tax administration.