Payroll tax and contractors in the Northern Territory
In the Northern Territory, relevant contract payments are treated as wages, subject to the exemptions in the table. The territory's public generally exemption turns on the commissioner being satisfied that the contractor serves the public generally, and the table also records an exemption for work done by the number of the contractor's own workers it names, or more.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
The rules in Northern Territory
| What it is | Value | When it applies | Where it is set |
|---|---|---|---|
| Payments to contractors under a relevant contract count as wages | Yes | As published on 1 July 2026 | s 35(1): amounts under relevant contracts |
| Services ancillary to supplying goods, or to using the contractor's goods, are exempt | Yes | As published on 1 July 2026 | s 32(2)(a): services ancillary to goods |
| Days a year the business ordinarily needs the services, below which they are exempt | 180 days | As published on 1 July 2026 | s 32(2)(b)(ii): under 180 days in a financial year |
| Most days in a financial year a contractor can provide services and be exempt | 90 days | As published on 1 July 2026 | s 32(2)(b)(iii): 90 days in a financial year |
| Services are exempt if the commissioner is satisfied the contractor serves the public generally | Yes | As published on 1 July 2026 | s 32(2)(b)(iv): services to the public generally |
| Work done by 2 or more of the contractor's own workers is exempt | Yes | As published on 1 July 2026 | s 32(2)(c)(i): work done by 2 or more persons |
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
- Where the Territory Revenue Office has written about a contractor serving the public generally, that correspondence can sit in the contractor's file beside the contract and payments it concerns.
- When a contractor's own workers do a job, timesheets naming each worker show whether the job was done by the number of the contractor's own workers in the table, or more.
- A running total of days per contractor across the financial year, with the dates behind it, bears on the exemption for services provided on no more than the days in the table. A note of how many days a year the business ordinarily needs that service bears on the exemption for services needed on fewer days a year than the table gives.
- For the exemption covering services ancillary to supplying goods or to using the contractor's goods, a delivery docket or equipment record kept with the contractor's invoice shows the goods the service went with. How the relevant contract rules apply to a particular engagement is something to take up with your accountant or the Territory Revenue Office.
General information
Sources
- Payroll Tax Act 2009 (NT), as in force at 1 July 2026
Office of the Parliamentary Counsel, Northern Territory. As in force at 1 July 2026, released 1 July 2026. Checked 15 October 2026.
© Northern Territory of Australia Licence: NT Legislation terms of use: copyright, Northern Territory of Australia.
- Payroll tax
Territory Revenue Office (Department of Treasury and Finance, Northern Territory). Page modified 12 June 2026 (dcterms.modified metadata), released 12 June 2026. Checked 15 October 2026.
© Northern Territory of Australia Licence: NT.GOV.AU copyright notice: copyright, Northern Territory of Australia (fair dealing only unless a Creative Commons licence is stated).
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.