Payroll
3. Payroll Tax Liability
Authors: Staff Legal Eagle
Firm / Chambers:
Last updated: 15 Aug 2015
- You are liable for payroll tax in a particular state or territory if you are:
- an employer; and
- the total of your Australian wages are greater than the threshold that applies in your particular state or territory; or
- you are a member of a group of employers and your group’s Australian wages are greater than the threshold that applies in the state or territory.
- Thresholds vary between states and territories. The threshold for each state and territory is:
- Australian Capital Territory - $1,850,000 (annually) and $154,166.66 (monthly);
- New South Wales - $750,000 (annually), $57,534 for a 28 day month, $61,644 for a 30 day month and $63,699 for a 31 day month;
- Northern Territory - $1,500,000 (annually) and $125,000 (monthly);
- Queensland - $1,100,000 (annually) and $91,666 (monthly);
- South Australia - $600,000 (annually) and $50,000 (monthly);
- Tasmania - $1,250,000 (annually), $95,890 for a 28 day month, $102,740 for a 30 day month and $106,164 for a 31 day month;
- Victoria - $550,000 (annually) and $45,833 (monthly); and
- Western Australia - $800,000 (annually) and $66,667 (monthly).
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