Payroll tax is payable on the amount of wages a business pays its employees, and is calculated on the amount of wages paid 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...
All businesses must register for payroll tax with the Revenue Office in their state or territory. Check with the Revenue Office in your state or territory for the tax rate and threshold that applies to you.
