1.1 Introduction: overview of the domestic payroll system


1.1.4 Payroll tax

Australia | Commentary

1.1.4 Payroll tax

Australia | Commentary

1.1.4     Payroll tax

In addition to Federal taxes, each State administers its own system of payroll tax, a levy imposed on employers based on the total value of benefits provided to employees including superannuation contributions.

A tax-free threshold serves to exclude small businesses from liability.

Employers must register for payroll tax once their annual total salary (plus fringe benefits) expenditure is projected to exceed the threshold in the jurisdiction in which they employ.

Employers may be required to register in more than one jurisdiction. While the legislative frameworks that apply in each jurisdiction are similar, each State applies its own tax-free threshold and

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