The ACT Legislative Assembly is considering the Payroll Tax Amendment Bill 2025.
Read: Payroll Tax Amendment Bill 2025 | HTML view
The Bill aims to introduce a new payroll tax rate of 8.75% from 1 January 2026, with a split-period calculation method applying two different rates across the 2025–26 financial year.
These changes may apply to employers (or groups of employers) with Australia-wide wages over $150 million.
The Standing Committee on Public Accounts and Administration has opened an inquiry into the Bill and is seeking submissions by 12 October 2025.
Link: Inquiry into Payroll Tax Amendment Bill 2025 – ACT Legislative Assembly
If you want to discuss this update, please contact our Workplace Relations team at 6175 5900 or workplace@mba.org.au.