Pay-roll Tax Act 2002

Pay‑roll tax on wages paid or payable before 1 January 2005 is imposed at the rate of 6%.

Pay‑roll tax on wages paid or payable during the period that begins on 1 January 2005 and ends on 30 June 2018 is imposed at the rate of 5.5%.

Pay‑roll tax on wages paid or payable during the period that begins on 1 July 2018 and ends on 30 June 2023 (the sliding scale period) is imposed at the rates determined under —

for local non‑group employers — Part 3 Division 1; or

for interstate non‑group employers — Part 3 Division 2; or

for employers who are members of groups — Part 3 Division 3.

Pay‑roll tax on wages paid or payable on or after 1 July 2023 is imposed at the rate of 5.5%.