Payroll tax registration in the Northern Territory
In the Northern Territory's table, the registration application, the monthly return, the month's payment and the June return with its annual adjustment are each due the same number of days after their month. A group member registers once the group's wages pass the weekly threshold, and the designated group employer can lodge one return for the group with the commissioner's agreement.
- 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 |
|---|---|---|---|
| Days after the month wages pass the weekly threshold to apply for registration | 21 days | As published on 1 July 2026 | s 86(2): time to apply for registration |
| Each group member must register once group wages pass the weekly threshold | Yes | As published on 1 July 2026 | s 86(1)(b): members of a group |
| Days after the end of each month, other than June, to lodge the monthly return | 21 days | As published on 1 July 2026 | s 87(1)(a): monthly returns |
| Days after the end of June to lodge the June return with the annual adjustment | 21 days | As published on 1 July 2026 | s 87(1)(b): June return and annual adjustment |
| Days after the end of the month to pay that month's payroll tax | 21 days | As published on 1 July 2026 | s 9(1): when payroll tax must be paid |
| The designated group employer can lodge one return for the group, with the commissioner's agreement | Yes | As published on 1 July 2026 | s 87(2): joint group return |
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
- Registration, the monthly return, the payment and the June return all fall due the same number of days after their month, so the books can work to one monthly cut-off for wages and payroll tax.
- Weekly wage totals, added across the group where there is one, show when the weekly threshold is crossed, which sets the month the registration deadline runs from.
- A joint group return draws on wages from each member, so the group needs a current list of its members and the territory wages each paid in the month.
- The June return carries the annual adjustment, so the territory wages for the full financial year need to be complete in the books by its due date.
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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