Australian Capital Territory Current Acts Australian Capital Territory Current Acts(1) A person who is liable to pay payroll tax on taxable wages must pay the tax—
(a) within 7 days after the end of the month in which the wages were paid or payable, other than June; and
(b) within 28 days after the end of June in relation to taxable wages paid or payable in June.
(2) However, if the commissioner believes on reasonable grounds that a person may leave Australia before any payroll tax becomes payable by the person, the tax is payable on the day fixed by the commissioner by notice served on the person.