Pay-roll tax is a state tax on the wages paid by employers. It is calculated on the amount of wages you pay per month. You must pay pay-roll tax if your total Australian wages exceed the exemption threshold that applies in your state or territory - exemption thresholds vary between states.
What to do...
You must register for pay-roll tax in your state or territory. Check with the Revenue Office in your state or territory for the pay-roll tax rate and threshold that applies to you.
