Thresholds and Rates

Each state has its own tax-free thresholds and tax rates. You use P75A0400 to access the AU State Payroll Tax Thresholds and Rates program (P75A0401), which you use to define the rates, thresholds, and effective dates for each state. For example, if New South Wales taxed employers 2.5 percent of all wages paid in the state above the annual tax-free threshold of 3,000,000 AUD, you would enter a record with this information:

Field	Value
State	New South Wales
Tax Rate	2.5000
Annual Threshold	3,000,000.00

Rate and threshold amounts differ by state. You should contact your local taxing authority for each state in which your organization does business to verify state tax rates and thresholds.

Note: At the time of publication, Queensland is the only state or territory in Australia that defines both a monthly and an annual threshold maximum value. To enter maximum amounts for Queensland, you must select the Display Queensland Maximum Threshold Amounts option on the Work With State Payroll Tax Thresholds and Rates form.