Historical rates
Status: Replaced on 5 July 2011 by Information Circular 27
Legislation: Payroll Tax Act 2009
Date Issued: 5 July 2010
Information Circulars do not have the force of law.
Payroll tax rates and maximum deductions
From 1 July 2009, payroll tax rates and maximum deductions amounts are prescribed in the Payroll Tax Act 2009. Prior to 1 July 2009, payroll tax rates and maximum deduction amounts were prescribed in the Pay-roll Tax Act 1971.
Effective date | Maximum deduction (Annum) | Maximum deduction (Month) | Tax rate (%) |
|---|---|---|---|
1 July 2009 onwards | $600,000 | $50,000 | 4.95 |
1 July 2008 to 30 June 2009 | $552,000 | $46,000 | 5.00 |
1 July 2007 to 30 June 2008 | $504,000 | $42,000 | 5.25 |
1 July 2004 to 30 June 2007 | $504,000 | $42,000 | 5,50 |
1 July 2002 to 30 June 2004 | $504,000 | $42,000 | 5.67 |
Motor vehicle and accommodation allowance rate
From 1 July 2008, the prescribed rate for payroll tax purposes is aligned to the rate prescribed by the regulations under Section 28-25 of the Income Tax Assessment Act 1936 (Cwlth) for calculating a deduction for car expenses for a large car using the cents per kilometre method.
From 1 July 2008 the prescribed daily rate is aligned with the rate determined by the Federal Commissioner of Taxation, and it is the total reasonable amount for daily travel allowances using the lowest capital city for the lowest salary band for the financial year.
Previously, both the motor vehicle and accommodation allowance rates were prescribed in the Pay-roll Tax Regulations 2001.
The table below outlines the rates applicable for each period.
Effective date | Allowable deduction: motor vehicle (per km) | Allowable deduction: accommodation (per night) |
|---|---|---|
1 July 2010 onwards | 75c | $227.35 |
1 July 2009 to 30 June 2010 | 75c | $223.80 |
1 July 2008 to 30 June 2009 | 70c | $218.30 |
prior to 30 June 2008 | 56c | $127.60 |
View this Information Circular as a PDF (PDF 220KB)