Payroll tax explained
Guides to the parts of Australian payroll tax that trip businesses up most — what counts as wages, how grouping and contractor rules actually get tested, and what happens when you owe more than you expected. Every claim about a rate, deadline or penalty is linked to its official source.
How the interstate wage threshold actually gets calculated
A full worked example of threshold apportionment across states, using Revenue NSW’s own published figures.
Published 13 August 2026Are wage subsidies taxable wages for payroll tax purposes
Receiving a government wage subsidy doesn’t change what you owe on the wages you actually pay. Here’s why, and where apprentice wages differ.
Published 10 August 2026What happens if you miss a payroll tax deadline
Lodgement and payment due dates in NSW, VIC and QLD, and what unpaid tax interest and penalty tax actually cost if you’re late.
Published 7 August 2026NSW vs VIC vs QLD payroll tax: a state-by-state comparison
Thresholds, rates, and the different mechanics each state uses — flat threshold, phase-out, or phasing deduction — laid out side by side.
Published 4 August 2026Contractors and payroll tax: when an ABN doesn’t help you
Having an ABN and issuing invoices doesn’t automatically keep contractor payments out of payroll tax. Here are the exemption tests that actually matter.
Published 31 July 2026I got a payroll tax assessment — what happens next
What an assessment or reassessment notice means, your objection rights and deadlines, and whether you should pay before you dispute it.
Published 27 July 2026Payroll tax grouping: how "common control" actually gets tested
Grouping doesn’t require identical ownership on paper. Here’s the specific control, trust and tracing tests revenue offices apply.
Published 23 July 2026What counts as wages for payroll tax purposes in Australia
Salary, allowances, bonuses, super, fringe benefits, termination payments — a plain guide to what payroll tax actually taxes, and what it doesn’t.
Published 20 July 2026