FY25-26. Enter your group's wages YTD per state, then add this project's wages by state of performance. The tool applies the harmonised nexus test (Payroll Tax Act 2007 s11), apportions each state's threshold against your total grouped wages, and flags crossings and surcharge zones.
Wages are taxable in the state where the services are performed. If services are performed in more than one Australian jurisdiction in a calendar month, the tie-break is the state where the wages are paid. The same test applies in NSW, VIC, QLD, SA, TAS, ACT and NT. WA shares the nexus test but differs on contractor provisions.
YTD wages = annual wages already paid this FY (per state of performance). Project wages = this shoot's talent wages (per state of performance).
Rate
5.45%
Threshold (FY25-26)
$1,200,000
Project marginal liability
$0
NSW apportionment rule
Payroll Tax Act 2007 (NSW) s11: wages are taxable in NSW if (a) services are wholly performed in NSW, OR (b) services are performed in more than one Australian jurisdiction and the wages are paid in NSW. Revenue NSW Ruling PTA001 confirms the harmonised nexus test.
Revenue NSW · Payroll Tax Act 2007 (NSW)Rate
4.85%
Threshold (FY25-26)
$1,000,000
Project marginal liability
$0
VIC apportionment rule
Payroll Tax Act 2007 (Vic) s11: harmonised nexus test. SRO Vic Ruling PTA-039 mirrors PTA001. For a Melbourne shoot with wages paid by a Sydney production accountant, Victoria taxes the wages.
State Revenue Office Victoria · Payroll Tax Act 2007 (Vic)Rate
4.75% / 4.95% above $6,500,000
Threshold (FY25-26)
$1,300,000
Project marginal liability
$0
QLD apportionment rule
Payroll Tax Act 1971 (Qld) s9A: harmonised nexus test. QRO Public Ruling PTA001.4 confirms. For a Gold Coast shoot with NSW-paid talent, Queensland taxes the wages.
Queensland Revenue Office · Payroll Tax Act 1971 (Qld)Rate
4.95%
Threshold (FY25-26)
$1,500,000
Project marginal liability
$0
SA apportionment rule
Payroll Tax Act 2009 (SA) s11: harmonised nexus test. RevenueSA Ruling PTASA001 confirms.
RevenueSA · Payroll Tax Act 2009 (SA)Rate
5.50%
Threshold (FY25-26)
$1,000,000
Project marginal liability
$0
WA apportionment rule
Pay-roll Tax Act 2002 (WA) and Pay-roll Tax Assessment Act 2002. WA shares the nexus test with the harmonised states for jurisdiction (where wages are taxed) but differs on contractor provisions (no harmonised contractor exemption regime).
Department of Finance WA · Pay-roll Tax Act 2002 (WA)Rate
4.00% / 6.10% above $2,000,000
Threshold (FY25-26)
$1,250,000
Project marginal liability
$0
TAS apportionment rule
Payroll Tax Act 2008 (Tas) s11: harmonised nexus test. SRO Tas Ruling PTA001 confirms.
SRO Tasmania · Payroll Tax Act 2008 (Tas)Rate
6.85%
Threshold (FY25-26)
$2,000,000
Project marginal liability
$0
ACT apportionment rule
Payroll Tax Act 2011 (ACT) s11: harmonised nexus test. ACT Revenue Office circulars adopt the harmonised PTA001 ruling.
ACT Revenue Office · Payroll Tax Act 2011 (ACT)Rate
5.50%
Threshold (FY25-26)
$2,500,000
Project marginal liability
$0
NT apportionment rule
Payroll Tax Act 2009 (NT) s11: harmonised nexus test. Territory Revenue Office adopts the PTA001 framework.
Territory Revenue Office · Payroll Tax Act 2009 (NT) · 2025-26 NT BudgetTotal estimated payroll tax · FY25-26
Base rates only. State surcharges (VIC mental health + COVID, QLD mental health, ACT large-employer) are flagged per state above but not summed into this figure — verify rates with the relevant revenue office before lodging.
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Now sort the withholding side. ABN, no ABN, foreign resident.
Talent fees, super on top, workers' comp loading, this state payroll tax estimate — the Project Cost Builder rolls every component into a single budget you can hand to the producer.