Registration, forms and thresholds
If a business employs personnel in the ACT and it (or its group) pays monthly Australia-wide wages exceeding the ACT determined monthly threshold, then it is required to register for payroll tax in the ACT. An employer commits an offence if it does not apply to be registered within 7 days after the end of the month in which the total of all taxable wages paid or payable in Australia exceeds the determined threshold amount.
To register for ACT payroll tax use the Online Payroll Tax Registration: Notification. The registration form can be used for:
- new registrations;
- notifications of changes in circumstances; and
Payroll tax forms
- Online Payroll Tax Registration: Notification (external site)
- Online Payroll Tax Return Form (external site)
- Application to nominate a Designated Group Employer or Joint Return Lodger (external site)
Payroll tax rates and thresholds
The tax rates and wages thresholds for the ACT since 1 July 2000 are as follows:
|1 July 2016 to current||6.85%||$166,666.66 per month ($2,000,000 per annum)|
|1 July 2014 - 30 June 2016||6.85%||$154,166.66 per month ($1,850,000 per annum)|
|1 July 2012 - 30 June 2014||6.85%||$145,833.33 per month ($1,750,000 per annum)|
|1 July 2008 - 30 June 2012||6.85%||$125,000.00 per month ($1,500,000 per annum)|
|1 July 2001 - 30 June 2008||6.85%||$104,166.67 per month ($1,250,000 per annum)|
|1 July 2000 - 30 June 2001||6.85%||$70,833.33 per month ($850,000 per annum)|
Division 81 of the GST legislation exempts ACT payroll tax from GST.
Payroll tax circulars
Circulars are issued by the Commissioner for ACT Revenue. The circulars provide guidance about how the ACT Revenue Office will administer ACT tax laws. The current payroll tax circulars are accessible from Circular search.
Payroll tax harmonisation
In 2007 all State and Territory Revenue Office Commissioners committed to harmonisation of payroll tax administration. Since then, all jurisdictions have progressed toward fully harmonised legislation. Changes to ACT legislation are progressively notified on this website. Further details can be found at News search.
On 1 July 2011, the Payroll Tax Act 2011 replaced the Payroll Tax Act 1987. The new Act further aligns the administration of ACT payroll tax with other jurisdictions. The new Act adopts the language and structure of the NSW and Victoria harmonised legislation. However, the new Act does preserve ACT policy differences. The revised legislation is available at Payroll Tax Act 2011 (external site).