Registration for Payroll Tax - SA - Australian Business Licence and Information Service

Description

A payroll tax liability arises in South Australia when an employer (or a Group of employers) has a wages bill in excess of:

$1,500,000 per annum (from 1 January 2019)
$600,000 per annum (up to 31 December 2018)

for services rendered by employees anywhere in Australia if any of those services are rendered or performed in South Australia.

The tax is only payable on the amount exceeding the threshold.

Service type

Licence

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

Fees

2019-2020 fees:
Payroll tax is payable on taxable wages, (including wages, salaries, superannuation, fringe benefits etc.)
0% Up to $1,500,000
0%-4.95% Exceeds $1,500,000 but not $1,700,000
4.95% Exceeds $1,500,00.

RevNet Electronic Payment Authority,
RevNet Electonic Funds Transfer,
Bpay, Cheque/Money Order.

Forms

Task	Business Structure	Resources
Common	All	Registration for Payroll Tax (Opens in new window)

Other resources

Task	Business Structure	Resources
Common	All	Payroll Tax Guide to Legislation - PDF (Opens in new window)

Act(s) name

Payroll Tax Act 2009 South Australia

Taxation Administration Act 1996 South Australia

Additional information

Lodgment of periodic Return.
Annual Reconciliation

Administering agency

Department of Treasury and Finance

RevenueSA

Returns Revenue Services

Taxation Services

Contact details

**Please use these contact details for help or more information:**
Operating address:	200 Victoria Square Level 2, State Administration Building Adelaide SA 5000
Mailing address:	GPO Box 1353 Adelaide SA 5001
Phone:	0882049880
Fax:	0882263805
Email:	payrolltax@sa.gov.au
Website:	http://www.revenuesa.sa.gov.au/ (Opens in new window)

Supporting information

http://www.revenuesa.sa.gov.au/taxes-and-duties/payroll-tax (Opens in new window)

Registration for Payroll Tax - South Australia