Registration for Payroll Tax - Australian Capital Territory


Payroll tax is a state and territory tax that is calculated on wages paid. Employers (or groups of employers) with Australian wages of $2 million or more are required to be registered in the Australian Capital Territory. Australian wages comprise both Australian Capital Territory wages and all interstate wages. You must apply to register within 7 days after the month you go over the monthly threshold of $166,666.66.

In general any remuneration attributed to employees is included in your total Australian wages. Common items are wages, salaries, commissions, bonuses, allowances, directors fees, fringe benefits, payments in kind, eligible termination payments and superannuation contributions.

From 1 July 2016, if your total annual Australian taxable wages exceed $166,666.66 per month or $2 million a year, payroll tax will be calculated at 6.85%.

Service type


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


Fees Details for this service in table format.

Task Type Business Structure Description
Apply Application All

You do not need to pay any fees.


Act(s) name

Payroll Tax Act 2011 Australian Capital Territory

Administering agency

Chief Minister, Treasury and Economic Development Directorate

ACT Revenue Office

Contact details

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.