Any business which employs more than fifteen people could potentially be liable for Payroll Tax in Australia. Payroll Tax is a law that is administered by individual State Governments and the rates, thresholds and definitions vary from State to State.
This paper is an overview of the Payroll Tax Legislation as it applies in the various States.
The paper is presented in five pages under the headings:
- What Is Payroll Tax?
- What Is “Wages”?
- What Is Not Wages?
- Different State Legislation
- Exemption From Payroll Tax
- Registration Of Employers
- Payroll Tax Grouping Provision
- Annual Rate Of Payroll Tax
- Exemption Levels And Bandwidth Of Wages
- Penalties - Payroll Tax
- Summary of Payroll Tax State-by-State
- Professional Advice - Payroll Tax
