5 Tax and Structures
Tax for business owners
Payroll tax
Employers, or a group of related businesses, whose total Australian wages exceed certain thresholds may be liable to pay payroll tax.
The threshold is based on how much you pay in wages and differs across states and territories.
For example, the current NSW yearly threshold is $1.2m.
The NSW payroll tax rate for wages above this threshold reverted to 5.45% on 1 July 2022.
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