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Payroll

5. Registering for Payroll Tax

Authors: Staff Legal Eagle
Firm / Chambers:
Last updated: 15 Aug 2015
    5. Registering for Payroll Tax
  • If you are liable for payroll tax you must register with the state or territory revenue office in the states or territories in which your Australia-wide wages are greater than the threshold specified by each particular state or territory.
  • You must remember that if you are a member of a group of employers you will need to register if the group’s Australia-wide wages are greater than the payroll tax threshold in each particular state or territory. This is regardless of whether your business alone is under the threshold.
  • The state and territory revenue offices use online forms or an online portal for registering. To complete the form you will need:
  • the name of your business;
    • this must be the legal entity’s name; and
    • the Australian business number (ABN);
    • if it is a trustee the name of the trustee and the trust; or
    • if the business is a partnership the full names of the partners; and
  • the address of your business;
  • details of the relevant contact person from your business;
  • the estimated wages paid by your business and the group if applicable;
  • details of any contractor, subcontractor or employment agent arrangements;
  • employment details including:
  • the date you started employing people in the state or territory in which you are lodging the form; and
  • the date you started employing people in other states or territories if applicable;
  • the industry your business operates in for example:
  • financial services;
  • mining;
  • retail trade; or
  • education;
  • if your business was acquired as a going concern, meaning it was already trading when you acquired it, you would need to provide information about:
  • the date you acquired it; and
  • the full names and addresses of the previous business owners; or
  • if your business was not acquired as a going concern you need to provide the date on which you commenced the business;
  • if your business was previously registered in the state or territory you are registering in you need to provide the registration number;
  • if your business is part of a group you must include the other business’ names, the structure of the group and the reason for the grouping;
  • the payment method you wish to use; and
  • information about wages paid and expected to be paid in the current financial year and in the previous four financial years if applicable.
  • The links to the relevant forms or portals in your state or territory can be accessed as follows:

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