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:
- $71,311 in a month with 29 days
- $73,770 in a month with 30 days
- $76,230 in a month with 31 days.
Please note that:
- the payroll tax threshold and rate may change over time
- certain exemptions may apply.
The payroll tax threshold for 2019-2020 (July - June) is $900,000 and the tax rate is 5.45%.
Please consult the Contact Officer for more information.