Payroll tax grouping in the Northern Territory
The Northern Territory's Payroll Tax Act sets its own qualifying amount for a designated group employer: a member can take that role when its wages for the last financial year exceed the amount in the table. The table also gives the days after the month a group forms for its members to name a designated group employer.
- 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 |
|---|---|---|---|
| Related companies form a group | Yes | As published on 1 July 2026 | s 70: groups of corporations |
| Businesses that use each other's employees form a group | Yes | As published on 1 July 2026 | s 71(1): use of common employees |
| Businesses under common control form a group | Yes | As published on 1 July 2026 | s 72(1): commonly controlled businesses |
| Voting power in a company above which a person has a controlling interest | 50% | As published on 1 July 2026 | s 72(2)(e): voting shares in a corporation |
| The commissioner can exclude a business from a group | Yes | As published on 1 July 2026 | s 79(1): exclusion of persons from groups |
| Days after the month a group forms for its members to name a designated group employer | 7 days | As published on 1 July 2026 | s 80(4): commissioner may designate |
| Wages in the last financial year above which a group member can be the designated group employer | $2,500,000 | As published on 1 July 2026 | s 80(2)(a): qualified member |
| Each group member is liable for tax another member fails to pay | Yes | As published on 1 July 2026 | 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
- Holding each member's wages for the last financial year together lets the group compare them with the territory's qualifying amount before it names its designated group employer.
- A record of the month the group formed, and of when its members named the designated group employer, sets the naming against the days shown in the table.
- Voting power above the share in the table gives a controlling interest in a company, so the group's records can include a share register for each company in it.
- Members carry liability for tax another member fails to pay. If the commissioner excludes a business, the commissioner's decision goes on file, and questions go to 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).
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