Australia - Payroll Tax

Payroll tax is imposed by each state and territory on wages and benefits paid or payable to employees. It is a tax paid by employers. Grouping provisions apply for associated entities. Items included in the definition of wages varies between states. Payroll tax rates throughout Australia are as follows:

For 2009/2010

	QLD	NSW	VIC	TAS	NT	WA	ACT	SA
Nil tax up to	$1,000,000	$638,000	$550,000	$1,010,000	$1,250,000	$750,000	$1,500,000	$600,000
Shading in rate	See note 1 *
Flat rate applies from	$1,000,000	$638,000	$550,000	$1,010,000	$1,250,000	$750,000	$1,500,000	$600,000
Flat rate of	4.75%	5.75%	4.95%	6.10%	5.9%	5.50%	6.85%	4.95%

* Queensland (QLD) tax free threshold reduces by $1 for every $4 that wages are over the threshold

For further information on state payroll taxes click on the state below:

ACT
NSW
QLD
SA
TAS
VIC
WA
NT