Pay-roll tax is a state tax on the wages you pay to employees. It's calculated on the amount of wages you pay per month. You need to pay pay-roll tax if your total Australian wages exceed the exemption threshold in your state or territory - this varies 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.
