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.

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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