Payroll tax grouping in New South Wales
In New South Wales, a payroll tax group's threshold is claimed by the designated group employer or the group single lodger, as Revenue NSW's grouping guidance sets out. Revenue NSW's pages on related corporations, common employees and common control say who is grouped, and Revenue NSW itself can exclude a business from a group.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
The rules in New South Wales
| What it is | Value | When it applies | Where it is set |
|---|---|---|---|
| Related companies form a group | Yes | As published on 25 May 2026 | What are related corporations? |
| Businesses that use each other's employees form a group | Yes | As published on 1 April 2025 | What is use of common employees? |
| Businesses under common control form a group | Yes | As published on 1 April 2025 | What is common control? |
| Voting power in a company above which a person has a controlling interest | 50% | As published on 1 April 2025 | Types of controlling interest: Company |
| Revenue NSW can exclude a business from a group | Yes | As published on 20 August 2025 | When can a business be excluded from a payroll tax grouping? |
| Group member that claims the group's tax-free threshold | The designated group employer or the group single lodger | As published on 1 June 2026 | Lodging as Grouped and claiming the threshold |
| Each group member is liable for other members' unpaid payroll tax | Yes | As published on 1 June 2026 | Important grouping information |
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
- The group's records can name the member that claims the threshold, whether that is the designated group employer or the group single lodger, so the claim traces back to a single set of books.
- Revenue NSW treats voting power in a company above the share in the table as a controlling interest. A share register for each company, kept current, shows who holds that power.
- Where staff work across the group's businesses, timesheets and any recharges between them show which business each person worked for.
- Each member is liable for other members' unpaid payroll tax. Any exclusion Revenue NSW grants belongs with the group's records, and questions about the group go to your accountant or Revenue NSW.
General information
Sources
- Payroll tax grouping for related corporations
Revenue NSW. Page modified 2026-05-25 (DCTERMS.modified metadata), released 25 May 2026. Checked 16 October 2026.
© State of New South Wales through Revenue NSW Licence: Revenue NSW terms of use: copyright, State of New South Wales.
- Common employees and payroll tax grouping
Revenue NSW. Page modified 2025-04-01 (DCTERMS.modified metadata), released 1 April 2025. Checked 16 October 2026.
© State of New South Wales through Revenue NSW Licence: Revenue NSW terms of use: copyright, State of New South Wales.
- Common control and payroll tax grouping
Revenue NSW. Page modified 2025-04-01 (DCTERMS.modified metadata), released 1 April 2025. Checked 16 October 2026.
© State of New South Wales through Revenue NSW Licence: Revenue NSW terms of use: copyright, State of New South Wales.
- Exclusion from a payroll tax grouping
Revenue NSW. Page modified 2025-08-20 (DCTERMS.modified metadata), released 20 August 2025. Checked 16 October 2026.
© State of New South Wales through Revenue NSW Licence: Revenue NSW terms of use: copyright, State of New South Wales.
- What is payroll tax grouping?
Revenue NSW. Page modified 2026-06-01 (DCTERMS.modified metadata), released 1 June 2026. Checked 16 October 2026.
© State of New South Wales through Revenue NSW Licence: Revenue NSW terms of use: copyright, State of New South Wales.
- Payroll tax thresholds and rates
Revenue NSW. 2025-26 and 2026-27, released 1 July 2026. Checked 15 October 2026.
© State of New South Wales through Revenue NSW Licence: Revenue NSW terms of use: copyright, State of New South Wales.
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