A payroll tax liability arises in South Australia when an employer (or a Group of employers) has a wages bill in excess of:

• $1 500 000 per annum (from 1 January 2019)
• $600 000 per annum (up to 31 December 2018)

for services rendered by employees anywhere in Australia if any of those services are rendered or performed in South Australia.

For further information on payroll tax in South Australia, please visit the Revenue SA website.

Revenue Ruling PTA039 provides further information on where payroll tax liability is to be paid.