Payroll Tax Registration

All employers must register with the relevant state or terrritory revenue office when their Australia-wide wages exceed the threshold applicable in that state or territory.

Importantly, this also applies if the employer is a member of a group of employers and the group's Australia-wide wages exceed the payroll tax threshold applicable in a particular state or territory.

The threshold will be reduced if the employer only pays wages for part of the financial year and / or employs in more that one state or territory.

The threshold amount varies in each jurisdiction. Details are provided on the Payroll Tax Rates and Thresholds page. [1]

For information on the registration process for a particular state or territory click on the applicable state or territory name below.

Details will appear in a new window.

Australian Capital Territory
Australian Capital Territory

Australian Captial Territory employers have an obligation to register for payroll tax when their total Australian wages, including Australian Captial Territory wages, exceed $166,666.66 per month.

Registration documents [2]
New South Wales
New South Wales

New South Wales employers have an obligation to register for payroll tax when their total Australian wages, including New South Wales wages, exceed $14 384 per week.

Registration documents [3]
Northern Territory
Northern Territory

Northern Territory employers have an obligation to register for payroll tax when their total Australian wages, including Northern Territory wages, exceed $125 000 per month.

Registration documents [4]
Queensland
Queensland

Employers who pay wages in Queensland must register for payroll tax within 7 days after the end of the month in which they:
- pay more than $21,153 a week in Australian taxable wages; or
- become a member of a group that together pays more than $21,153 a week in Australian taxable wages.
Registration documents [5]
South Australia
South Australia

South Australian employers have an obligation to register for payroll tax when their total Australian wages, including South Australian wages, exceed $50 000 per month.

For ease of administration, RevenueSA recommends such registration when an employer's wage bill consistently exceeds $12 500 per week.

Registration documents [6]
Tasmania
Tasmania

Tasmanian employers have an obligation to register for payroll tax when their total Australian wages, including Tasmanian wages, exceed $19 423 per week.

Registration documents [7]
Victoria
Victoria

Victorian employers have an obligation to register for payroll tax when their total Australian wages, inlcuding Victorian wages, exceed $45 833 per month.

Registration Details [8]
Western Australia
Western Australia

Western Australian employers have an obligation to register for pay-roll tax when their total Australian wages, including Western Australian wages, exceed $70 833 per month.

Registration documents [9]