Payroll tax is a state tax. It's assessed on the wages paid or payable to employees by an employer (or group of employers) whose total Australian taxable wages exceed
the threshold amount.
Payroll tax is a self-assessed, general purpose state and territory tax assessed on wages paid or payable by an employer to its employees, when the total wage bill of an employer (or group of employers) exceeds a threshold amount.
The payroll tax rates and thresholds vary between states and territories.
Returns are lodged, and payment of liability made, at an agreed frequency (monthly,
quarterly, or annually) to the respective revenue office in the Australian state and/or
territory in which the wage payment is deemed liable.
Payroll Tax Rates and Thresholds can be viewed at the following website:
Find the full guide here: