Employers who pay Northern Territory taxable wages must register for payroll tax if, during any one month, their total Australian wages (including those paid in the Northern Territory) exceed $125 000.
For payroll tax purposes, wages are cash or non-cash payments and benefits made or provided to employees, directors, and in some cases, to contractors. It also includes payments and benefits for family members of employees and directors.
If an employer is a member of a group, their total Australian wages is the sum of the taxable wages paid by all members of the group anywhere in Australia.
Detailed information regarding payroll tax obligations in the Northern Territory is available in the Payroll Tax Guide for Northern Territory Employers and Businesses, available from the Territory Revenue Office website www.revenue.nt.gov.au