Revenue Act Payroll Tax
The annual threshold is 1 500 000.
Revenue act payroll tax. To apply for deferral please complete this payroll tax deferral form. Therefore payroll tax data only contains employers in the act that lodge a return with the act revenue office because they may be liable to pay payroll tax. As of 1 july 2016 the act s monthly threshold is 166 666 66 per month. For earlier periods contact the act revenue office.
Payroll tax is a self assessed tax. Construction deferral for. A part of the covid 19 economic survival package the act government is supporting businesses by waiving payroll tax for six months from april to september 2020. Please complete this form to apply for a payroll tax deferral.
You can apply to the commissioner through our contact us form or in writing to. As part of the act government survival package the act government is allowing eligible employers to defer payroll tax payments for the 2020 21 financial year interest free. Prior to 1 july 2007 in nsw payroll tax was levied under the payroll tax act 1971 and administered by the taxation administration act 1996. The rate of payroll tax is 5 50.
To register use the online payroll tax registration notification form. Payroll taxes in queensland. Payroll taxes in northern territory. For more information about payroll tax and guidelines on completing this form visit the act revenue office webpage.
How to register for payroll tax. All australian states and territories have harmonised their payroll tax administration in a number of key areas. Therefore increases in the threshold over this time period could result in some employers that are not. From 1 july 2012.
All act businesses that are not part of a group with australia wide wages of up to 10 million can defer their 2020 21 payroll tax interest free until 1 july 2022. Act revenue office po box 293 civic square act 2608. For information about payroll tax and grouping please see our payroll tax page. All fields marked are mandatory.
Employers no longer in the data payroll tax is a self assessed tax. The commissioner will consider varying the lodgement period for employers who anticipate that their annual act payroll tax liability will be 6 000 or less or whose circumstances otherwise justify the change. The grouping provisions examine the control ownership and relationship of businesses. In addition to new registrations you can also use this form to.
Pta071 1 registration for act payroll tax 77kb 104kb pta072 change in requirement exemption from payroll tax on wages paid to employees previously long term unemployed 77kb 104kb pta074 5 employment agents 51kb 437kb. If you need to pay it you must lodge a return with the act revenue office at an agreed frequency monthly or annually and pay the tax at that time.