Australian Capital Territory
Taxation Administration (Amounts and Rates-Payroll Tax) Determination 2011 (No 1)
Disallowable instrument DI2011–133
made under the 
Taxation Administration Act 1999, s 139 (Determination of amounts payable under tax laws)

1	Name of instrument
This Disallowable Instrument is the Taxation Administration (Amounts and Rates-Payroll Tax) Determination 2011 (No 1).
2	Commencement 
This Disallowable Instrument commences on 1 July 2011.
3	Determination
For the purposes of section 139 of the Taxation Administration Act 1999, the following are determined:
(1)	The monthly threshold amount for the purposes of section 86 of the Payroll Tax Act 2011 is $125,000.  
(2)	The annual threshold amount for the purposes of Schedule 1 of the Payroll Tax Act 2011 is $1,500,000.
(3)	The rate for the purposes of Schedule 2, parts 2.2, 2.6, 2.7, 2.11 of the Payroll Tax Act 2011 is 6.85% of that part of the relevant wages paid or payable or that part of the relevant amount, as the case maybe, that exceeds $125,000 in the month
(4)	The rate for the purposes of Schedule 1of the Payroll Tax Act 2011 is 6.85% of that part of the relevant wages paid or payable or that part of the relevant amount, as the case may be, that exceeds $1,500,000 for the financial year 2011‑2012 and future financial years. 
4	Revocation
Disallowable Instrument No 77 of 2008 is revoked. 

5	Transitional Provisions
Disallowable Instrument No 77 of 2008 continues to apply to payroll tax on taxable wages (within the meaning of the Payroll Tax Act 1987) paid or payable before 1 July 2011.

Katy Gallagher MLA
Treasurer
22 June 2011