Payroll Tax
An employer, whether in Tasmania or elsewhere, who:
- pays wages to employees who provide services in Tasmania for that employer; and
- whose total taxable wages paid in Australia are greater than a specified threshold amount;
is liable for payroll tax in Tasmania.
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.
From 1 July 2008 new Tasmanian payroll tax legislation has been introduced to harmonise key aspects of our Act with the New South Wales and Victorian payroll tax Acts.
Please note that the payroll tax rates and general deduction thresholds are different in each State.
The SRO is aware that some taxpayers may need to lodge payroll tax returns for previous financial years as well as the current year. For this reason, we are providing information on the website for both Acts. Please click on the appropriate link to learn more:
|
