Registration for Payroll Tax - South Australia


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


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


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.


Other resources

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


Returns Revenue Services

Taxation Services

Contact details

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