You will require this registration if you are an employer or a group of related businesses, and the total amount of wages paid to employees in Australia by your business or group of businesses in any month exceeds the monthly threshold amount. The monthly threshold amounts are:
- $57 534 in a month with 28 days
- $61 644 in a month with 30 days
- $63 699 in a month with 31 days.
Please note that:
- the payroll tax threshold and rate may change over time
- certain exemptions may apply.
For 2017-2018 (July - June) the threshold is $750 000 and the tax rate is 5.45 percent.
This document provides further information about applying for Payroll Tax Registration. To apply, complete the Payroll Tax - Registration form.
Please consult the Contact Officer for more information.