Payroll Tax Australia
Published on Payroll Tax Australia (https://www.payrolltax.gov.au)

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Payroll Tax Registration

All employers must register with the relevant state or territory 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.

    Payroll Tax [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 $25,000 a week in Australian taxable wages; or
    • become a member of a group that together pays more than $25,000 a week in Australian taxable wages. 

    Registration documents [5]

  • South Australia

    South Australia

    From 1 January 2019, South Australian employers have an obligation to register for payroll tax when their total Australian wages, including South Australian wages, exceed $125 000 per month.

    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 payroll tax when their total Australian wages, including Western Australian wages, exceed $83,333 per month.

    WA administers payroll tax legislation in the Indian Ocean Territories on behalf of the Commonwealth.

    Registration documents  [9]


Source URL: https://www.payrolltax.gov.au/registration

Links
[1] http://www.payrolltax.gov.au/harmonisation/payroll-tax-rates-and-thresholds
[2] https://form.act.gov.au/smartforms/landing.htm?formCode=1059
[3] https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax/register-for-payroll-tax
[4] https://treasury.nt.gov.au/dtf/revenue/payroll-tax
[5] https://www.business.qld.gov.au/business/employing/payroll-tax/registering
[6] http://www.revenuesa.sa.gov.au/taxes-and-duties/payroll-tax/registration-information
[7] https://www.sro.tas.gov.au/payroll-tax
[8] https://www.e-business.sro.vic.gov.au/eBusiness/ptx/faces/register/welcome.xhtml
[9] https://rol.osr.wa.gov.au/Rolng/faces/Home?_afrLoop=1193074043579491&_afrWindowMode=0&_adf.ctrl-state=cvs3df75_4