Australian Capital Territory
Taxation Administration (Amounts and Rates—Payroll Tax) Determination 2016 (No 1)
Disallowable instrument DI2016–145
made under the  
Taxation Administration Act 1999, s 139 (Determination of amounts payable under tax laws)

1	Name of instrument
This instrument is the Taxation Administration (Amounts and Rates—Payroll Tax) Determination 2016 (No 1).
2	Commencement 
This instrument commences on 1 July 2016. 
3	Determination 
For the purposes of section 139 of the Taxation Administration Act 1999, I determine the following:
(a)	The annual threshold amount for the purposes of schedule 1 of the Payroll Tax Act 2011 is $2 000 000.
(b)	The monthly threshold amount for the purposes of section 86 of the Payroll Tax Act 2011 is $166 666.66.
(c)	The rate for the purposes of schedule 1 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 may be, that exceeds $2 000 000 for the 2016–17 financial year and future financial years.
(d)	The rate for the purposes of schedule 2, part 2.1 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 may be, that exceeds $166 666.66 in the month.
4	Revocation
DI2014-180 is revoked.

5	Transitional Provisions
DI2014-180 continues to apply to payroll tax on taxable wages (within the meaning of the Payroll Tax Act 2011) paid or payable between 1 July 2014 and 30 June 2016, inclusive.

Andrew Barr MLA
Treasurer
21 June 2016