Payroll tax grouping in South Australia
RevenueSA's guidance says businesses can be grouped wherever in Australia they operate, so a South Australian group can include members in other states. The designated group employer claims the group's deduction entitlement, and a business is liable for the group's debts while it is a member.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
The rules in South Australia
| What it is | Value | When it applies | Where it is set |
|---|---|---|---|
| Related companies form a group | Yes | As published on 5 May 2026 | What is a group of employers?: related bodies corporate |
| Businesses that use common employees form a group | Yes | As published on 5 May 2026 | What is a group of employers?: common employees |
| Businesses under common control form a group | Yes | As published on 5 May 2026 | What is a group of employers?: controlling interest |
| Group member that claims the group's deduction entitlement | The designated group employer | As published on 5 May 2026 | Is a group entitled to a deduction entitlement? |
| Businesses can be grouped wherever in Australia they operate | Yes | As published on 5 May 2026 | Do the grouping provisions apply to employers Australia wide? |
| The commissioner can exclude a business from a group | Yes | As published on 5 May 2026 | Can an employer be excluded from being a member of a group? |
| Each group member is liable for the group's debts while it is a member | Yes | As published on 5 May 2026 | Are grouped employers liable for debts of other employers that are in their group? |
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
- A list of the group's members, including those in other states, with where each member's wage records are kept, shows the group's full membership together.
- The deduction entitlement sits with the designated group employer, so its books show the claim.
- Liability for the group's debts runs while a business is a member, so the group's records can note the date each business joins or leaves, including through an exclusion by the commissioner.
- Under RevenueSA's guidance, related companies, businesses using common employees and businesses under common control form groups. Records of company relationships, shared staff and ownership show why each member is in the group, and questions about membership go to your accountant or RevenueSA.
General information
Sources
- Grouping of employers
RevenueSA (Government of South Australia). Page modified 2026-05-05 (modified-time metadata), released 5 May 2026. Checked 16 October 2026.
© Government of South Australia, licensed under CC BY 3.0 AU Licence: CC BY 3.0 AU.
- Payroll tax rates and thresholds
RevenueSA (Government of South Australia). Rates from 1 January 2019, deduction from 1 July 2009, released 8 July 2026. Checked 15 October 2026.
© Government of South Australia, licensed under CC BY 3.0 AU Licence: CC BY 3.0 AU.
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