Payroll tax grouping in the Australian Capital Territory
In the ACT, members of a payroll tax group have the days shown in the table, counted from the end of the month the group forms, to name a designated group employer. That employer claims the group's deductible amount, and under the territory's Payroll Tax Act the commissioner can exclude a business from a group.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
The rules in Australian Capital Territory
| What it is | Value | When it applies | Where it is set |
|---|---|---|---|
| Related companies form a group | Yes | As published on 26 December 2025 | s 70: groups of corporations |
| Businesses that use each other's employees form a group | Yes | As published on 26 December 2025 | s 71(1): use of common employees |
| Businesses under common control form a group | Yes | As published on 26 December 2025 | s 72(1): commonly controlled businesses |
| Voting power in a company above which a person has a controlling interest | 50% | As published on 26 December 2025 | s 72(2)(e): voting shares in a corporation |
| The commissioner can exclude a business from a group | Yes | As published on 26 December 2025 | s 79(1): exclusion of people from groups |
| Group member that claims the group's deductible amount | The designated group employer | As published on 26 December 2025 | Sch 2 s 2.9(2): designated group employer claims deductible amount |
| Days after the month a group forms for its members to name a designated group employer | 7 days | As published on 26 December 2025 | s 80(4): designation by the commissioner |
| Each group member is liable for tax another member fails to pay | Yes | As published on 26 December 2025 | s 81(1): joint and several liability |
Each rule is read from the source and provision shown; the sources are listed below. Checked 15 Oct 2026.
What it means for your books
- Once named, the designated group employer claims the deductible amount, so the naming date and the claim belong together in its records.
- The naming days in the ACT's table start after the month the group forms, so a dated note of when the businesses became a group shows where that count begins.
- Timesheets and any recharges between members show which business used each employee, which bears on the territory's rule grouping businesses that use each other's employees.
- Liability for tax another member fails to pay rests on each member of the group. Your accountant or the ACT Revenue Office can say what that means for a member's books.
General information
Sources
- Payroll Tax Act 2011 (ACT), Republication No 20
ACT Parliamentary Counsel's Office. Republication No 20, effective 26 December 2025, released 26 December 2025. Checked 15 October 2026.
© ACT Government, ACT Legislation Register Licence: ACT Legislation Register copyright policy: copyright, ACT Government.
- Payroll tax
ACT Revenue Office. Page modified 9 September 2026 (dcterms.modified metadata), released 9 September 2026. Checked 15 October 2026.
© Australian Capital Territory Licence: ACT Revenue Office copyright notice: copyright, Australian Capital Territory (unaltered reproduction for personal or non-commercial use).
Bookkeeping for employers
Keep your books ready for the questions employers get asked
We look after day-to-day bookkeeping for businesses across Australia, so your records are up to date when you need them.