Payroll tax
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| Tourism, Hospitality and ancillary industries: Payroll Tax waiver relief measure. Updated 11 October 2021
Refer to this Guideline for the eligibility criteria and how to apply using Tasmanian Revenue Online. Updates to measures are also circulated through the SRO email service. If you are not already registered, please subscribe here.
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Payroll tax is calculated on wages paid or payable, and is collected and administered in Tasmania in accordance with Tasmanian payroll tax legislation. Any employer who pays wages to employees in Tasmania is liable for payroll tax in Tasmania where:
- their total wages paid in Australia are greater than $1.25 million per annum (or $24 038 per week during a month); or
- they are a member of a group where the total Australian wages of the group exceed $1.25 million per annum (or
$24 038 per week during a month).
Refer to our COVID-19 page for information on payroll tax related business stimulus measures.
How to register for payroll tax, reinstate or cancel your registration.
| How to lodge periodic returns, annual returns, split assessments and adjustments.
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| View the monthly and annual payroll tax rates and calculate the monthly threshold.
| Learn about the various rebates and concessions that are available.
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| Learn about wage types, allowances, contractors and other forms of payments.
| Learn about grouping and de-grouping provisions for an employer
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For additional information to assist you in complying with your obligations, refer to our
resources. If you are unfamilar with payroll tax in Tasmania or to ensure accuracy, refer to Payroll tax mistakes to avoid.
The
Payroll Tax Australia website hosts weekly harmonised payroll tax online training.