Payroll tax registration in the Australian Capital Territory
The ACT measures registration against a registration amount for a month's wages: an employer applies within the days in the table after the month its wages pass it, and a group member applies once the group's wages for a month do. June is reported with the annual adjustment after a longer gap than the monthly returns, and the designated group employer can lodge a single return for the group if the commissioner agrees.
- 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 |
|---|---|---|---|
| Days after the month wages pass the registration amount to apply for registration | 7 days | As published on 26 December 2025 | s 86(3): time to apply for registration |
| Each group member must register once group wages in a month pass the registration amount | Yes | As published on 26 December 2025 | s 86(1)(b)(ii): group wages test |
| Days after the end of each month, other than June, to lodge the monthly return | 7 days | As published on 26 December 2025 | s 87(2)(a): monthly returns |
| Days after the end of June to lodge the June and annual adjustment return | 28 days | As published on 26 December 2025 | s 87(2)(b): June and annual adjustment return |
| The designated group employer can lodge one return for the group, with the commissioner's agreement | Yes | As published on 26 December 2025 | s 87(3): joint group return |
| The commissioner can cancel the registration of an employer that stops paying wages | Yes | As published on 26 December 2025 | s 86(5): cancelling registration |
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
- Monthly wage totals show the month the registration amount was first passed. For a group, the members' monthly wages need to be easy to combine, because the group's wages for the month are what the test looks at.
- When the designated group employer lodges a single return for the group, it needs each member's wage figures for the month by the same due date, so the members' books close to a shared timetable.
- The commissioner can cancel the registration of an employer that stops paying wages, which makes the date of the last wages paid worth recording clearly.
- The June and annual adjustment return allows more days than the monthly returns but covers the whole financial year, so the year's wage totals need to be settled before it is prepared.
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).
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