ACT payroll tax (≥$2M threshold, 6.85%)
ACT payroll tax on monthly + annual cycle.
highcurrentmonthly
Who must comply
Employers paying ACT wages above threshold.
What triggers it
Wages > threshold.
When due
Monthly by 7th + annual reconciliation by 21 July.
Evidence required
Payroll tax returns + wage breakdown.
Max penalty
—
Summary
Payroll Tax Act 2011 (ACT). Threshold $2M annual wages; rate 6.85%. Mental health levy expected. Monthly + annual returns.
Enforced by
Topics
taxpayroll-taxact
Source: https://revenue.act.gov.au/payroll-tax. Rules Mate is not a law firm. Always verify against the live regulator source before acting.