This guide is a plain English source of payroll tax information for Northern Territory (NT) employers and businesses based upon legislation, rulings and guidelines in force as at
1 July 2015.
While designed for everyday working use, it should not be considered as a replacement for legislation and official guidelines, rulings and circulars issued by the Commissioner of Territory Revenue. There are references and electronic links throughout the document to relevant publications.
This publication is designed to give the reader detailed guidance on identifying and implementing the components of an employer’s payroll tax returns. For those readers seeking a general overview of payroll tax, without policy and operational detail, the sections entitled ‘What is Payroll Tax?’, ‘How do you Know if Your Business Should Be Registered as an Employer for Payroll Tax?’ and ‘What is Meant by Wages?’ should be reviewed.
If any uncertainty exists with a particular aspect of the information provided, please seek advice from your professional representative or contact the Territory Revenue Office by telephone on 1300 305 353 or by email at firstname.lastname@example.org.
These contacts can also be used to report any aspect of the guide that users believe could be improved.
The main laws applicable to payroll tax in the NT are the Payroll Tax Act (PRTA) and the Taxation Administration Act (TAA).
Earlier legislation continues to apply to payroll tax liabilities incurred before 1 July 2015, the date of commencement of this update of the guide.
While the information within this document has been prepared in good faith by the Territory Revenue Office, and all reasonable efforts have been made to ensure the document is accurate and comprehensive, it is emphasised that this guide does not constitute a formal ruling.
The Territory Revenue Office (TRO) is committed to making it easier for businesses and taxpayers to understand and accurately calculate and pay their payroll tax obligations, regardless of whether they have a Territory-only or multi-state operation.
To achieve this, TRO has:
provided this plain English language guide designed for an audience of people associated with accounting, payroll and taxation functions in businesses;
along with other states, participated in the payroll tax harmonisation program, to ensure taxable wages are treated consistently in each state;
developed a single on-line contact point for all payroll tax-related information, guidelines, forms, guides and legislation; and
provided access to the Integrated Revenue Application (INTRA) on-line returns facility, which automatically calculates a taxpayer’s tax-free entitlement, net taxable wages, and payroll tax liability from wages information loaded by the taxpayer from its accounting and tax records.