Payroll tax

About payroll tax A State and Territory tax on the wages that employers pay employees and contractors.

Grouping Find out how related entities and trusts may be grouped for the purposes of payroll tax.

Contractors Find out how payroll tax applies to contractors and subcontractors.

Registration Employers who pay taxable wages that exceed the ACT’s monthly threshold must register for payroll tax.

Lodging returns Employers who operate in the ACT and exceed the Australia-wide tax-free threshold must lodge payroll tax returns.

Calculating payroll tax Find out how we calculate your payroll tax and the tax-free threshold.

Designated medical practices with General Practitioners Find out how payroll tax applies to designated medical practices with contractor General Practitioners.

Payroll tax registration and notification form Register for payroll tax, notify us of a change in circumstances, or cancel or reactivate a registration.

Self Service Portal Use this service to lodge your returns for a business tax or levy.

Find out if your business is grouped for payroll tax purposes Use this tool to assist you to determine if your business is a member of a group for payroll tax purposes.

Nominate a Designated Group Employer (DGE) or a Joint Return Lodger (JRL) Apply to nominate a DGE or JRL for grouped businesses.