Employers who pay Northern Territory taxable wages must register for payroll tax if, during any one month, their total Australian wages exceed the monthly exemption level (currently $125,000).
If an employer is a member of a group, the total Australian wages paid by all members of the group determines whether the employer should register for payroll tax.
A licence defines the need to obtain recognition / certification and registration to undertake a certain business activity.
Northern Territory taxable wages includes:
- wages and salaries (including remuneration, bonuses and comissions)
- superannuation contributions
- fringe benefits
- employee-share scheme benefits
- eligible termination payments (ETP)
- directors' remuneration
- payments made by labour hire agents.
Territory Revenue Office (Commissioner of Territory Revenue)
Payroll Tax Act 2009 (Northern Territory)
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