Payroll tax and compliance

Expert support to help you meet your payroll tax obligations

Liston Newton Advisory is rated 4.8 from 32 reviews
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Expert payroll tax advice

As a busy business owner, you’ve got a lot to deal with. Payroll tax is just one more thing on your plate. At Liston Newton Advisory we help you understand what your payroll tax obligations are, the payroll tax rate that applies to you, and whether or not it even applies to your business in the first place.

You focus on running your business — we’ll take care of your payroll tax.

Payroll tax advice
Understanding your reporting obligations
Helping your register for payroll tax
Regular meetings
Forecasting and income mapping

Free financial strategy session*

Get a free 90-minute video consultation. See how it works.

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Learn more about your business with our comprehensive guides

At Liston Newton Advisory, we take pride in helping business owners get more out of their hard work. Our downloadable guides can give you an in-depth look at strategies and technologies that will help your business grow.

  • Discover tax strategies and business structures available to you
  • Understand and apply new business management technology
  • Get in touch with us for information tailored to your business

We’ll help you navigate your employee payroll tax

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A wealth of experience

We have over 40 years of experience and we work diligently every day. You can rest assured you're in safe hands for tax compliance.

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Full range of services

We provide a full range of financial services, including year-round accounting, tax planning, and tax compliance.

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Long-term client partnerships

Effective financial services require an understanding of your business and goals. We're with you on the journey for the long-term.

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Systems and processes

Staying up to date is essential for tax compliance. We take the time to fully understand any changes in tax policy so you can get the full benefits.

Talk to our payroll tax experts

As a business owner, it can be confusing getting your head around all the different tax obligations that affect you. Here at Liston Newton Advisory, our role isn’t just to help you remain payroll tax-compliant: we help you understand the process.

We work with you to ensure you know when employee payroll tax affects your business, how to calculate it, and how to register for it in the first place.

Our payroll tax experts ensure you’re doing the right thing, and that you remain compliant as your business grows.

Kieran Liston, Director | Adviser

Meet our tax compliance experts

We have worked with Liston Newton's Accountancy and Advisory Team for over a decade. During that time, our business has grown substantially both organically and through purchases. This wouldn’t have been possible without Liston Newton Advisory to assist with our business planning, providing proactive advice and ensuring our accounts were always compliant in a complex and volatile industry.
Karsten Horne
CEO, Reho Travel
Liston Newton's Accountants analysed our financial and business situation and helped us implement strategies to improve our position. Their strategies turned our business from making a loss, to recording a 6-month net profit of 36 per cent. And we are now on track to show a 240 per cent increase in turnover over the next financial year.
Lisa Clarke
SL Constructions
Liston Newton helped us move our accounting over to Xero. Their Accountant managed the set up and training so we felt comfortable with the software. We now have all our processes streamlined which gives us improved visibility of our business performance. This has allowed us to open 2 more stores without a significant increase in administration effort.
Peter Luskan
Pandora

Our method for keeping you on track with your payroll tax obligations

Setting your business up to meeting your payroll tax obligations starts with understanding exactly what they are. So we work with you to provide you with the knowledge, understanding, and methodology to ensure you’re ready to meet these obligations every year.

Through regular meetings and an ongoing appraisal of your business’ success, we ensure your employee payroll tax is taken care of, without the headache.

Find out how we do things
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Expertise you can trust

Get expert payroll tax relief and support to ensure your business always meets its requirements.

Our case studies

A payroll tax calculation that’s ‘good enough’ isn’t good enough

Understanding your payroll tax obligations shouldn’t be a hassle. We’ll help you understand what you need to do, and when, so every tax time is a breeze.

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Frequently asked questions

When do I lodge my payroll tax return?

Payroll tax can be lodged either monthly or annually. The due dates for the 2021 Financial Year are as follows.

  • VIC Monthly Lodgement Due Date: Returns must be lodged and paid within seven days after the close of the month to which the return relates. If the seventh day falls on a weekend or public holiday, your return and payment is due on the next business day.
  • VIC Annual Lodgment Due Date: 21 July after each financial year. If that day falls on a weekend, your AR is due the next business day.
  • NSW Monthly Lodgement Due Date: Each monthly payment or nil return is due within seven days after the end of each month. If the seventh day is a weekend or public holiday, the due date is the next business day.
  • NSW Annual Lodgment Due Date: 30 October each financial year.
  • ACT Monthly Lodgement Due Date: All monthly returns except December are required to be lodged and paid by the 7th of each month. December return is due on the 14th of January every year.
  • ACT Annual Lodgment Due Date: 21 July after each financial year. If that day falls on a weekend, your AR is due the next business day.
  • QLD Monthly Lodgement Due Date: Returns must be lodged and paid within seven days after the close of the month to which the return relates. If the seventh day falls on a weekend or public holiday, your return and payment is due on the next business day.
  • QLD Annual Lodgment Due Date: 21 July after each financial year. If that day falls on a weekend, your AR is due the next business day.
  • SA Monthly Lodgement Due Date: Your monthly return and payment of your tax liability for the return period is due on or before the 7th day of the month following the applicable return period (e.g. your payroll tax return and payment for the month of January will be due on 7 February).
  • SA Annual Lodgment Due Date: The payroll tax annual reconciliation and payment of your tax liability for the financial year is due on or before 28 July of the year following the annual reconciliation period that you are reconciling. For example the 2019-20 South Australian payroll tax annual reconciliation lodgement and payment is due 28 July 2020.
  • WA Monthly Lodgement Due Date: Monthly returns are due and payable by the 7th of the following month in which the taxable wages were paid or payable. The June return is due and payable by 21 July.
  • WA Quarterly Lodgment Due Date: Quarterly returns are due and payable by 7th October, January and April and 21 July.
  • WA Annual Lodgment Due Date: Annual returns are due and payable by 21 July.
  • NT Monthly Lodgement Due Date: You must pay payroll tax within 21 days of the end of the month in which your total Australian wages reaches the threshold amount.
  • NT Annual Lodgment Due Date: You must pay payroll tax within 21 days of the end of the month in which your total Australian wages reaches the threshold amount.
  • TAS Monthly Lodgement Due Date: Returns must be lodged by the 7th of the month following - for example, the September return is due on 7 October.
  • TAS Annual Lodgment Due Date: The Annual Adjustment Return (AAR) must be lodged by 21 July each year. If you lodge monthly, the AAR replaces the June monthly return.
What is payroll tax?

Payroll tax is a general-purpose Australia-wide tax that is assessed on salary and wages paid by an employer to its employees. This covers both payments and benefits, and is assessed based on your accumulated sum each year. Your business only has to pay this tax if you exceed your state’s tax-free threshold.

Payroll tax includes:

  • Employee wages (including PAYG) and contractor payments
  • Leave payments
  • Superannuation
  • Bonuses, commissions, allowances, and fringe benefits
  • Remuneration for company directors (if applicable)
  • Employee termination payments
How do I register for payroll tax?

If your Australian wages have exceeded your state’s tax-free threshold amount, then you’ll need to register for payroll tax in each state where you have employees. You can find the threshold and payroll tax rate for each state or territory here:

What is the payroll tax threshold in my state?

The payroll tax-free threshold varies from state to state. Here are the thresholds for each state, current until 30 June 2021.

  • VIC threshold: $54,166 (monthly), $650,000 (annually)
  • VIC rate: 4.85% or 2.02% for regional employers, and 1.2125% for regional employers based in bushfire affected areas
  • NSW threshold: $76,712 (28-day month), $82,192 (30-day month), $84,931 (31-day month), $1,000,000 (annually)
  • NSW rate: 5.45%
  • ACT threshold: $166,666.66 (monthly), $2 million (annually)
  • ACT rate: 6.85%
  • QLD threshold: $25,000 (weekly), $108,333 (monthly), $1.3 million (annually)
  • QLD rate: 4.75%
  • SA threshold: $125,000 (monthly), $1.5 million (annually)
  • SA rate: variable from 0% to 4.95%
  • WA threshold: $83,333 (monthly), $1,000,000 (annually)
  • WA rate: 5.5%
  • NT threshold: $125,000 (monthly), $1.5 million (annually)
  • NT rate: 5.5%
  • TAS threshold: $99,043 (28-day month), $102,459 (30-day month), $105,874 (31-day month), $1.25 million (annually)
  • TAS rate: 4%, but wages bills over $2 million receive a subsequent rate of 6.1%

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