From 1 July 2008, any employer, whether in this State or elsewhere, who pays wages to employees in Tasmania, and whose total wages paid in Australia are greater than $1.01 million per annum (or $19 423 per week during a month) is liable for payroll tax in Tasmania.

Any employer paying wages in Tasmania who is a member of a group where the total Australian wages of the group exceed $1.01 million per annum (or $19 423 per week during a month), is also liable.

Payroll Tax is calculated on wages paid or payable, and is collected and administered in Tasmania:

• prior to 1 July 2008 in accordance with the Pay-roll Tax Act 1971
• from 1 July 2008 onwards, in accordance with the Payroll Tax Act 2008.