Payroll tax grouping in Tasmania
Tasmania's Payroll Tax Act lets a group member be the designated group employer when its wages in the last financial year were above the qualifying wage figure in the table. Members have the number of days in the table, after the month the group forms, to name that employer.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
The rules in Tasmania
| What it is | Value | When it applies | Where it is set |
|---|---|---|---|
| Related companies form a group | Yes | As published on 1 April 2020 | s 70: groups of corporations |
| Businesses that use each other's employees form a group | Yes | As published on 1 April 2020 | s 71(1): use of common employees |
| Businesses under common control form a group | Yes | As published on 1 April 2020 | s 72(1): commonly controlled businesses |
| Voting power in a company above which a person has a controlling interest | 50% | As published on 1 April 2020 | s 72(2)(e): voting shares in a corporation |
| The commissioner can exclude a business from a group | Yes | As published on 1 April 2020 | 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 April 2020 | s 80(4): commissioner may designate |
| Wages in the last financial year above which a group member can be the designated group employer | $1,250,000 | As published on 1 April 2020 | s 80(2)(a): qualified member |
| Each group member is liable for tax another member fails to pay | Yes | As published on 1 April 2020 | 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
- Wage totals for the last financial year, kept member by member, show which members are above the qualifying wage figure and so can be named.
- The group's file can record the month the group formed and the date its members named the designated group employer, since the naming period in the table counts from the end of that month.
- Share registers showing voting power in each company help show who holds a controlling interest, which Tasmania's Act places above the share in the table.
- A member is liable for tax another member fails to pay, and the commissioner can exclude a business from the group. Questions on either go to your accountant or the State Revenue Office of Tasmania.
General information
Sources
- Payroll Tax Act 2008 (Tas), authorised version as at 1 April 2020
Office of Parliamentary Counsel Tasmania. Authorised version as at 1 April 2020, released 5 May 2020. Checked 15 October 2026.
Sourced from the Tasmanian Legislation website (www.legislation.tas.gov.au), licensed under CC BY 4.0 Licence: CC BY 4.0.
- Payroll Tax
State Revenue Office of Tasmania. Page last published 21 September 2026, released 21 September 2026. Checked 15 October 2026.
© State of Tasmania Licence: Tasmanian Government copyright notice: licence to download, print and reproduce for non-commercial purposes with acknowledgement.
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