ACT Payroll tax registration: notification

About this form

This form is used by employers for payroll tax registration purposes in the ACT.   
For further information regarding payroll tax registration refer to the Revenue Circular PTA071 from the ACT Revenue Office website.    
It is an offence if an employer does not apply to be registered within seven (7) days after the end of the month in which total taxable wages paid or payable in Australia exceeds the threshold of $125,000 per month.  
Items marked with an asterisk (*) must be completed.   

How to complete this form

Step 1: Select the notification purpose.
Step 2: Enter your data into the required fields for the selected notification purpose.
Step 3: Complete the declaration.
Step 4: Print a copy of your submission then post to ACT Revenue Office

STEP 1: Notification purpose 

* Select notification purpose

O	New application for payroll tax registration in the ACT

O 	Reactivate a previously cancelled payroll tax registration

O 	Notification of change in circumstances for an existing payroll tax registration

O 	Cancel an existing payroll tax registration

STEP 2: New application for payroll tax registration 
2: Notification of change in circumstances for an existing registration

* Select business type			        Sole trader		

                                                                      Partnership		

Government		

Company		

Co-operative		

Other			

* Employer name (legal name)………………………………………………………………...

* ABN…………………………………………………………………………...

* Business trading name……………………………………………...

Business address:

* Address……………………………………………………………………….

* Suburb………………………………………………………………………..

* State/Territory…………………………………………………………...

* Postcode……………………………………………………………………..

Postal address:

Same as above		YES			NO		

* Address…………………………………………………………………….

* Suburb……………………………………………………………………..

* State/Territory…………………………………………………………..

* Postcode……………………………………………………………………...

Contact person:

* Title…………………………………………………………………………...

* Given name………………………………………………………………..

* Family name……………………………………………………………..

* Contact phone number……………………………………………….

* Email address………………………………………………………………..

Business activity in the ACT:

* Date business commenced (or. recommenced) employing in the.ACT…………………………………….

* Date business became liable.(or reactivated its liability) in.the.ACT……………………………………….

Business activity elsewhere in Australia (check all applicable boxes):  

NSW			SA			NT	

TAS			QLD			VIC	

* Business activity category (select the most appropriate category): 

Agriculture					

Mining						

Manufacturing					

Transport and Storage			

Construction					

Wholesale/Retail				

Community Services				

Recreation/Personal/Other Services		

Finance/Property/Business Services		

Public Administration				

Communication				

Electricity/Gas/Water				

Government Authorities			

Public Trading Enterprises			

General Government Sector			

Other						

* Number of employees in your ACT business………………………………………

Control (list proprietor, main directors and secretary):

 * Full name…………………………………………………………………………………………...

 * Position……………………………………………………………………………………………...

Financial interest (shares, beneficiaries if greater than 20% each):

* Full name……………………………………………………………………………………………….

 * Position………………………………………………………………………………………………...

Grouping for payroll tax purposes   
Under the Payroll Tax legislation, related or connected businesses are treated as a group if they are related bodies corporate (parent-subsidiary relationship), or are controlled by the same person, or if an employee of one business is connected with another business.

* Are you a member of a group?	YES			NO	

If YES, date you became a member of the group ………………………………………….

If YES, list other members of the group in Australia

Name …………………………………………………………………………

ABN ………………………………………………………………………..

The group may select one of its ACT members as the Designated Group Employer by completing the Designated Group Employer (DGE) or Joint Return Lodger (JRL) Nomination Form.

Where employers are grouped under the Payroll Tax legislation, only one ACT member of the group can be nominated as the Designated Group Employer (DGE) for the purposes of claiming the tax-free threshold for ACT wages paid by the group. An approved DGE may also be nominated as a Joint Return Lodger (JRL) for all ACT members within the group. Click the information button for additional information.

Has an ACT member of the group already lodged a completed DGE/JRL Nomination Form? 

YES			NO	 		UNSURE	

If YES, identify the member 

 		 	Name …………………………………………………………………………………………………………………….

ABN ………………………………………………………………………..

Employer's ACT taxable wages:  Taxable wages includes wages, remuneration, salaries, commissions, bonuses, allowances, fringe benefits, superannuation contributions, shares and options, components of termination payments, payments to certain contractors and directors remuneration. 

Employer's ACT taxable wages and Australia-wide wages for the five previous financial years (dollars only):

The total taxable Australia-wide wages must be equal to or greater than the total taxable ACT wages.   
The total group Australia-wide taxable wages must be equal to or great than the total taxable Australia-wide wages.

Year	Total taxable ACT wages	Total taxable Australia wide wages	Total Group Australia-wide taxable wages 
(if applicable)	

				

 
Lodgment frequency   
An employer with an expected total tax payable in the current financial year of less than $3,000 is eligible to apply for permission to lodge on an annual basis only (rather than on a monthly basis). Successful applicants will receive written confirmation.

* As an eligible employer, do you wish to apply for annual lodgment approval?

YES			NO	

STEP 2: Reactivate a previously cancelled payroll tax registration 

* Select business type			        Sole trader		

                                                                     Partnership		

Government		

Company		

Co-operative		

Other			

* Employer name (legal name)…………………………………………………………………………..

* Client reference number………………………………...

* ABN………………………………………………………………..

* Business trading name…………………………………..

Business address:

* Address…………………………………………………………..

* Suburb…………………………………………………………...

* State/Territory……………………………………………...

* Postcode……………………………………………………….

Postal address:

Same as above		YES			NO		

* Address…………………………………………………………...

* Suburb…………………………………………………………….

* State/Territory………………………………………………..

* Postcode………………………………………………………….

Contact person:

* Title……………………………………………………………….

* Given name…………………………………………………...

* Family name………………………………………………….

* Contact phone number………………………………...

* Email address………………………………………………..

Business activity in the ACT:

* Date business commenced (or. recommenced) employing in the.ACT…………………………….

* Date business became liable.(or reactivated its liability) in.the.ACT……………………………….

Business activity elsewhere in Australia (check all applicable boxes):  

NSW			SA			NT	

TAS			QLD			VIC	

* Business activity category (select the most appropriate category): 

Agriculture					

Mining						

Manufacturing					

Transport and Storage			

Construction					

Wholesale/Retail				

Community Services				

Recreation/Personal/Other Services		

Finance/Property/Business Services		

Public Administration				

Communication				

Electricity/Gas/Water				

Government Authorities			

Public Trading Enterprises			

General Government Sector			

Other						

* Number of employees in your ACT business………………………………………

Control (list proprietor, main directors and secretary):

 * Full name…………………………………………………………………………………………...

 * Position……………………………………………………………………………………………...

Financial interest (shares, beneficiaries if greater than 20% each):

* Full name……………………………………………………………………………………………….

 * Position………………………………………………………………………………………………...

Grouping for payroll tax purposes   
Under the Payroll Tax legislation, related or connected businesses are treated as a group if they are related bodies corporate (parent-subsidiary relationship), or are controlled by the same person, or if an employee of one business is connected with another business.

* Are you a member of a group?	YES			NO	

If YES, date you became a member of the group ………………………………………….

If YES, list other members of the group in Australia

Name …………………………………………………………………………

ABN ………………………………………………………………………..

The group may select one of its ACT members as the Designated Group Employer by completing the Designated Group Employer (DGE) or Joint Return Lodger (JRL) Nomination Form.

Where employers are grouped under the Payroll Tax legislation, only one ACT member of the group can be nominated as the Designated Group Employer (DGE) for the purposes of claiming the tax-free threshold for ACT wages paid by the group. An approved DGE may also be nominated as a Joint Return Lodger (JRL) for all ACT members within the group. Click the information button for additional information.

Has an ACT member of the group already lodged a completed DGE/JRL Nomination Form? 

YES			NO	 		UNSURE	

If YES, identify the member 

 		 	Name …………………………………………………………………………………………………………………….

ABN ………………………………………………………………………..

Employer's ACT taxable wages:  Taxable wages includes wages, remuneration, salaries, commissions, bonuses, allowances, fringe benefits, superannuation contributions, shares and options, components of termination payments, payments to certain contractors and directors remuneration. 

Employer's ACT taxable wages and Australia-wide wages for the five previous financial years (dollars only):

The total taxable Australia-wide wages must be equal to or greater than the total taxable ACT wages.   
The total group Australia-wide taxable wages must be equal to or great than the total taxable Australia-wide wages.

Year	Total taxable ACT wages	Total taxable Australia wide wages	Total Group Australia-wide taxable wages 
(if applicable)	

				

 
Lodgment frequency   
An employer with an expected total tax payable in the current financial year of less than $3,000 is eligible to apply for permission to lodge on an annual basis only (rather than on a monthly basis). Successful applicants will receive written confirmation.

* As an eligible employer, do you wish to apply for annual lodgment approval?

YES			NO	

STEP 2: Notification of change in circumstances for an existing payroll tax registration 

* Client reference number …………………………………………………………………………………….

* Employer name (legal name) ………………………………………………………………………..…… 

* ABN………………………………………………………...

 * Business trading name………………………………………………………………………………………...

* Change in circumstances category (check all applicable categories):  

Change of business trading name							

Changed business address								

Changed postal address								

Changed contact person								

Change in grouping structure (joining, leaving or creating a group)		

Application for change in return frequency (monthly or annual)			

Business sold or no longer paying Australian taxable wages			

Other											

* Date of effect for change in circumstances…………………………………………………………

* Details of change in. circumstances

STEP 2: Cancellation of an existing payroll tax registration 

* Client reference number …………………………………………………………………………………….

* Employer name (legal name) ………………………………………………………………………..…… 

* ABN………………………………………………………...

 * Business trading name………………………………………………………………………………………...

Business address:

* Address…………………………………………………………………..

* Suburb……………………………………………………………………..

* State/Territory………………………………………………………..

* Postcode…………………………………………………………………..

Postal address:

Same as above 		YES			NO	

* Address…………………………………………………………………..

* Suburb……………………………………………………………………...

* State/Territory…………………………………………………………….

* Postcode……………………………………………………………………...

Contact person:

* Title…………………………………………………………………………….

* Given name……………………………………………………………...

* Family name……………………………………………………………..

* Contact phone number……………………………………………..

* Email address…………………………………………………………….

* Date of effect for cancellation of registration…………………………………………………….

* Reason for cancellation of your registration.

Written confirmation of a request for cancellation can only be provided when required annual reconciliations are completed and any outstanding tax liabilities are paid (additional conditions may apply if a member of a group).

STEP 3: Declaration and submission
 Declaration and submit
The ACT Revenue Office relies on the information provided in this form to update its payroll tax registration database.  Please ensure that the information provided is correct.  Giving false or misleading statements is a serious offence. The Criminal Code 2002 contains provisions for making, giving or producing false or misleading statements, information or documents.

 * I,……………………………………………………………………………………………………………………..

 * in my position as……………………………………………………………………………………………………………….

 * for employer…………………………………………………………………………………………………………………………………..

declare that the information provided in this form is true and correct.   

Upon submission of this form you can expect to receive a written response within 10 working days.

ACT Revenue Office  
ABN 45 096 207 205  
PO Box 252 Civic Square ACT 2608  
Telephone: 132281

Any personal information will only be used for the purposes of this transaction, and will be disclosed to the relevant area of the ACT Government and to your financial institution to the extent necessary to achieve that purpose. The details of the transaction will be released to you or your financial institution if this transaction is queried, and otherwise will not be disclosed to any third party except in accordance with the Privacy Act 1988 (Cth).