You are required to register for payroll tax if you pay more than $25,000 a week in Australian taxable wages or become a member of a group that together pays more than $25,000 a week in Australian taxable wages.
As an employer, you must register for payroll tax within 7 days after the end of the month. Businesses may be grouped and treated as one unit for payroll tax if they are related or connected. The current threshold is $1.3 million in annual Australian taxable wages. If your annual Australian taxable wages are less than $1.3 million you do not have to pay payroll tax, but you may still need to register for payroll tax.