You will require this registration if you are an employer who pays wages in Victoria (and interstate, if applicable) that exceed $52 083 monthly or $625 000 annually.
Payroll tax is a State tax calculated on wages paid or payable by an employer to its employees and deemed employees, and in Victoria it is currently payable at the rate of 4.85 per cent. The amount payable is calculated on the Victorian wages component.
If you are an employer who is a member of a group, the total Australian wages paid or payable by all members of the group determines whether you should register for payroll tax.
Please consult the responsible agency for more information and to ascertain the level of compliance (if any) that may be required.