Registration for Payroll Tax - South Australia

Service summary

Any entity employing in South Australia is required to register for payroll tax purposes where the amount of any taxable wages paid (or payable) by itself or a group of employers it belongs to exceeds the deduction entitlement throughout Australia available to the employer or group (currently $600,000 per annum). The tax is only payable on the amount exceeding the threshold.

Service type


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


Payroll tax of 4.95% is payable on taxable wages, (including wages, salaries, superannuation, fringe benefits etc.) exceeding the maximum deduction entitlement of $600,000 per annum for a group Australia wide.

RevNet Electronic Payment Authority,
RevNet Electonic Funds Transfer,
Bpay, Cheque/Money Order.

Other resources

Additional information

Lodgment of periodic Return.
Annual Reconciliation

Registrations for Payroll Tax must be made online at

Administering agency

Department of Treasury and Finance
Returns Revenue Services
Taxation Services

Act(s) name

Payroll Tax Act 2009 (South Australia)

Taxation Administration Act 1996 (South Australia)

Contact details

Operating address:
200 Victoria Square
Level 2, State Administration Building
Adelaide SA 5000
Mailing address:
GPO Box 2418
Adelaide SA 5001





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Supporting information


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