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.
For information on the registration process for a particular state or territory click on the applicable state or territory name below.
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- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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 $79 166 per month.
WA administers payroll tax legislation in the Indian Ocean Territories on behalf of the Commonwealth.