Payroll Tax
<p >Payroll tax is a self-assessed, general purpose state and territory tax assessed on wages paid or payable by an employer to its employees, when the total wage bill of an employer (or group of employers) exceeds a threshold amount. 
The <a title="Individual State and Territory Payroll Tax Rates and Thresholds" href="http://www.payrolltax.gov.au/harmonisation/payroll-tax-rates-and-thresholds" target="_blank" rel="nofollow" >payroll tax rates and thresholds </a>vary between states and territories. 
Returns are lodged, and payment of liability made, at an agreed frequency (monthly, quarterly, or annually) to the respective revenue office in the Australian state and/or territory in which the wage payment is deemed liable. 
All Australian states and territories have harmonised a number of key areas of payroll tax administration. Information and Revenue Rulings on the harmonised key areas are accessible from this website. 
Other areas of payroll tax administration differ between states and territories. Phone numbers to individual states and territory payroll tax areas are provided on the <a title="Payroll Tax State and Territory Contacts" href="http://www.payrolltax.gov.au/contacts" rel="nofollow" >Contacts</a> page and links to individual state and territory payroll tax websites are provided on the <a title="Payroll Tax links to further information and external sites" href="http://www.payrolltax.gov.au/links" rel="nofollow" >Links</a> page</p>