Payroll Tax Registration - Northern Territory

Description

Employers who pay Northern Territory taxable wages must register for payroll tax if, during any one month, their total Australian wages exceed the monthly exemption level (currently $125,000).

If an employer is a member of a group, the total Australian wages paid by all members of the group determines whether the employer should register for payroll tax.

Service type

Licence

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

Eligibility requirements

Northern Territory taxable wages includes:

  • wages and salaries (including remuneration, bonuses and comissions)
  • allowances
  • superannuation contributions
  • fringe benefits
  • employee-share scheme benefits
  • eligible termination payments (ETP)
  • directors' remuneration
  • payments made by labour hire agents.

Duration

Until revoked.

Fees

Nil

Act(s) name

Payroll Tax Act 2009 NT

Administering agency

Territory Revenue Office (Commissioner of Territory Revenue)

Contact details

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

Revenue Officer

Operating address: Level 14, Charles Darwin Centre
19 Smith Street, The Mall
Darwin NT 0800
Mailing address: GPO Box 154
Darwin NT 0801
Phone: 1300305353
Fax: 0889995577
Email: ntrevenue.ntt@nt.gov.au
Website: http://www.revenue.nt.gov.au/ (Opens in new window)