Set up properly as you grow from one venue to several
Grouping and threshold reviews, payroll tax registration and returns, and structures for new venues.
Payroll tax is a state tax, and it often arrives with the second or third venue. Businesses with common ownership can be grouped, which changes who claims the threshold. We review your position before it becomes an unexpected bill.
What's included
- Grouping review across your entities
- Threshold check, including where wages are paid in more than one state
- Payroll tax registration
- Monthly returns and annual reconciliation
- Entity structure advice for a new venue
Why it matters in hospitality
In NSW for 2026-27 the rate is 5.45% on wages above a $1.2 million threshold, and only one member of a group can claim the NSW threshold. Other states have their own rates and thresholds. Try our payroll tax calculator for every state and territory.
Payroll tax questions
When are businesses grouped for payroll tax?
Revenue NSW says a group can be formed through related corporations, common employees, common control, or tracing of interests. Grouping matters because "Only one member of a payroll tax group can claim the tax-free threshold."
Source: Revenue NSW, What is payroll tax grouping (last updated 1 June 2026).
When do I have to register for payroll tax in NSW?
Revenue NSW says you must register if your business pays wages in NSW and total Australian wages are more than the monthly threshold in any month. For 2026–27 that is $92,055 for a 28-day month, $98,630 for a 30-day month and $101,918 for a 31-day month. Grouped businesses count the wages of the whole group.
Source: Revenue NSW, Thresholds and rates (last updated 1 July 2026).
What are the payroll tax rates in other states?
Every state and territory sets its own rate and threshold. Our payroll tax calculator shows the 2026–27 settings for all eight, each checked against the state or territory revenue office.
Should each venue be a separate company?
It depends on your plans, risk, finance and how the venues will be grouped for payroll tax and GST in any case. We work through the options with you before you sign a lease or open the next site.
Answers checked against the linked government pages on 28 October 2026. General information only, not advice for your situation.
Talk to us about your venue
Start with a short call about where your numbers stand and what to fix first.