Payroll Tax Registration (All States and Territories)

Issuing authority

State Revenue Offices (VIC SRO, Revenue NSW, QLD OSR, RevenueWA, RevenueSA, TAS SRO, ACT Revenue Office, NT Territory Revenue Office)

Official source

How to apply

1. Calculate your total Australian wages across all states and territories (including grouped entities) to determine whether you exceed any state's annual threshold.
2. Identify each state/territory where you pay wages and where your Australia-wide wages exceed that jurisdiction's threshold: VIC $1,000,000 | NSW $1,200,000 | QLD $1,300,000 | WA $1,000,000 | SA $1,500,000 | TAS $1,250,000 | ACT $2,000,000 | NT $2,500,000.
3. Register in each relevant state via its online portal: VIC — sro.vic.gov.au; NSW — revenue.nsw.gov.au; QLD — qro.qld.gov.au; WA — wa.gov.au (RevenueWA); SA — revenuesa.sa.gov.au; TAS — sro.tas.gov.au; ACT — revenue.act.gov.au; NT — treasury.nt.gov.au.
4. Register as soon as you first exceed the monthly equivalent of the annual threshold in any state — do not wait until year-end.
5. Complete the online registration form for each state, providing ABN, business details, employee numbers, and estimated annual wages.
6. After registration, lodge monthly payroll tax returns (or annual returns in some states for smaller liabilities) and remit tax by the 7th of the following month.
7. Lodge an annual reconciliation return at the end of each financial year (31 July in most states) to reconcile monthly payments against actual annual liability.
8. If you are part of a group of related entities, register all grouped entities together as grouping rules apply across states.
9. Consider voluntary disclosure if you identify that you should have been registered earlier — most states offer penalty remission for voluntary disclosures.

Related topics

Related forms

• ABN Application
• ASIC Company RegistrationForm 201
• Voluntary Bankruptcy ApplicationDebtor\
• AFCA Complaint (Bank / Insurance / Super)
• ASIC Misconduct Report