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Payroll tax grouping

Businesses can be grouped with other businesses if there is a link between the businesses. Only one member of a payroll tax group can claim the annual tax-free threshold.

New payroll tax grouping for illegal phoenix operators

The NSW Government amended grouping provisions in the Payroll Tax Act 2007 in September 2023 to reduce lost revenue from illegal phoenix activity. For more details and examples read payroll tax grouping for illegal phoenix operators.

What is payroll tax grouping?

Learn about Designated Group Employers and Group Single Lodgers, including examples.
Related corporations

How related bodies corporate under section 50 of the Corporations Act 2001 are grouped.
Common control

Learn about the different definitions of controlling interest and what they mean for your business type.
Subsuming

Find out how a larger group can be formed out of multiple smaller groups.
Tracing of interest

Learn how entities and corporations are grouped when an entity has a majority interest in a corporation.
Common employees

See how the use of common employees affects how a business can be grouped.
NSW Public Service agencies

Grouping for agencies, statutory bodies and authorities, and Statutory State-Owned Corporations.
Illegal phoenix operators

An entity and a former entity are grouped if they were sufficiently influenced by the same third party.
Exclusion from a payroll tax grouping

We may grant an exclusion order from a payroll tax grouping. Learn how to apply.