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%.