Rates
Status: Replaced by Rates and Thresholds webpage. View current Rates and Thresholds webpage
Legislation: Payroll Tax Act 2009
Date Issued: 8 July 2016
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 |
Motor vehicle allowance rate
The prescribed rate is aligned with the rate determined by the Federal Commissioner of Taxation.
Accommodation allowance rate
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 2016 to 30 June 2017 | 66c | $257.95 |
| 1 July 2015 to 30 June 2016 | 77c | $255.45 |
| 1 July 2014 to 30 June 2015 | 77c | $253.23 |
| 1 July 2013 to 30 June 2014 | 75c | $250.85 |
| 1 July 2012 to 30 June 2013 | 75c | $248.25 |
| 1 July 2011 to 30 June 2012 | 75c | $238.10 |
View this Information Circular as a PDF (PDF 233KB)