If you employ in the ACT and you pay (or your employer group pays) monthly Australia-wide wages that exceed the ACT’s monthly threshold, you have to register for payroll tax in the ACT. By law, you must apply to register within seven days after the end of the month that you go over the threshold amount.
As of 1 July 2016, the ACT’s monthly threshold is $166,666.66 per month.
How to register for payroll tax
To register, use the Online Payroll Tax Registration - Notification form.
In addition to new registrations, you can also use this form to:
- reactivate a registration
- notify the ACT Revenue Office of any changes to your circumstances
- cancel your registration.
For more information, see the Registration for ACT Payroll circular (PTA071).