Payroll Tax Registration - Northern Territory

Service summary

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.

Service type


A licence defines the need to obtain recognition / certification and registration to undertake a certain business activity.

Eligibility requirements

Northern Territory taxable wages includes:

  • wages and salaries (including remuneration, bonuses and comissions)
  • allowances
  • superannuation contributions
  • fringe benefits
  • employee-share scheme benefits
  • eligible termination payments (ETP)
  • directors' remuneration
  • payments made by labour hire agents.


Until revoked.



Administering agency

Territory Revenue Office (Commissioner of Territory Revenue)

Act(s) name

Payroll Tax Act 2009 (Northern Territory)

Contact details

Revenue Officer

Operating address:
Level 4, 38 Cavenagh Street
Darwin NT 0800
Mailing address:
GPO Box 154
Darwin NT 0801





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Supporting information


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