Rates
Status: Replaced on 22 July 2013 by Information Circular 62
Legislation: Payroll Tax Act 2009
Date Issued: 29 June 2012
Information Circulars do not have the force of law.
Payroll tax rates and maximum deductions
Payroll tax rates and maximum deduction amounts are prescribed in the Payroll Tax Act 2009.
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 |
*prescribed in the Pay-roll Tax Act 1971
Motor vehicle 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.
Accommodation allowance rate
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.
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 2012 onwards | 75c | $248.25 |
1 July 2011 to 30 June 2012 | 75c | $238.10 |
1 July 2010 to 30 June 2011 | 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 |
*Prescribed in the Pay-roll Tax Regulations 2001
View this Information Circular as a PDF (PDF 229KB)