Territory Revenue Office

Introduction

The Territory Revenue Office (TRO) collects taxes, royalties and grants for the Northern Territory Government.

To find out more go to the Department Treasury and Finance website.

Publications issued by the TRO often refer to penalty units.

For more information about penalty units, go to the Attorney-General and Justice website.


Payment options

You can make a payment to the Territory Revenue Office (TRO) using any of the methods below.

To pay by EFT, contact the TRO for bank details.

If you transfer money to the TRO you must include a correct EFT code.

Include the EFT code in the reference field so we know it is from you.

How to get your EFT code

For employers using INTRA for payroll tax returns, the EFT code will appear on the return lodged screen.

For all other returns based taxes your EFT code consists of:

  • your registration number
  • your tax code (INS for general insurance)
  • the four digit number representing the month and year of the return period (eg: 1217 for December 2017).

If your payment relates to a stamp duty lodgement or instalment arrangement, call 1300 305 353.

The TRO will assist you in identifying your EFT payment code prior to remitting your payment.

Example

The EFT payment code for general insurer number 1234 for December 2017 would be 1234INS1217.

If you’re an employer paying payroll tax, you can pay by direct debit from your nominated bank account. Follow these steps to set up:

Step 1. Lodge your return in INTRA.

Step 2. Register for NAB Transact.

After registration, the direct debit option will appear on the payment summary screen in INTRA.

You can control how much and when payroll tax is to be paid.

We will debit amounts from your nominated account(s):

  • only when you authorise the payment
  • only for the amount that you specify for a particular payroll tax liability.

You will need your customer reference number and biller code to use BPAY.

Get your number from the payment summary screen in INTRA.

Post cheque and money orders to:

Territory Revenue Office
GPO Box 1974
Darwin NT 0801

Darwin

Territory Revenue Office
Level 14, Charles Darwin Centre
19 The Mall
Darwin

Monday to Friday 9am to 4pm
The office is closed from 2pm on the last Tuesday of each month.

Alice Springs

Department of Corporate and Digital Development
1st floor, Alice Plaza
Parsons Street
Alice Springs

Monday to Friday 8:30am to 4pm.


Interest and penalties

Interest and penalties play an important role in tax administration by:

  • deterring non-compliance by making it unprofitable to taxpayers
  • promoting equity among taxpayers by ensuring that those who meet their obligations are not disadvantaged in comparison with those who do not
  • compensating the government for being denied the use of funds that it is entitled to.

You can find out more by reading the Commissioner's guidelines on interest and penalty tax and the Commissioner’s guidelines on home owner assistance schemes on the Department of Treasury and Finance website.

Interest rates for the current and previous 9 financial years are detailed below.

Financial year Premium rate Market rateTotal
July 2023 to June 20248%3.9%11.90%
July 2022 to June 2023 8% 1.00% 9.00%
July 2021 to June 2022 8% 0.04% 8.04%
July 2020 to June 2021 8% 0.10% 8.10%
July 2019 to June 2020 8% 1.54% 9.54%
July 2018 to June 2019 8% 1.96% 9.96%
July 2017 to June 2018 8% 1.73% 9.73%
July 2016 to June 2017 8% 2.01% 10.01%
July 2015 to June 2016 8% 2.15% 10.15%
July 2014 to June 2015 8% 2.69% 10.69%
July 2013 to June 2014 8% 2.82% 10.82%

Revenue units

Many government fees in the Northern Territory (NT) are shown in revenue units rather than dollars.

Revenue units are a simple way of maintaining the real value of NT fees and charges while taking into account inflation. Read the Revenue Units Act 2009.

Current value of a revenue unit

The value of a revenue unit increases each financial year by the annual percentage change in Darwin's Consumer Price Index (CPI), or by 3% – whichever is higher.

From 1 July 2024, the value of a revenue unit will increase to $1.41.

For more information about CPI, go to the Australian Bureau of Statistics website.

How to calculate fees

You need to multiply the number of revenue units by the current value of the year chosen.

Number of revenue units x value of revenue unit = value of fee

If the fee is not a multiple of $1, the amount is rounded down to the nearest dollar.

Example

If a revenue unit is $1.41, then the value of 124 revenue units is $174.

124 x $1.41 = $174.84 (rounded down to $174).

When new values apply

If the new value of the revenue unit goes up from the previous year, the new value will apply to any fees you incur on or after the new value's effective date.

Value of a revenue unit

The table below shows the value of a revenue unit for the relevant financial year.

Date Value of revenue unit
1 July 2024 to 30 June 2025 $1.41
1 July 2023 to 30 June 2024$1.35
1 July 2022 to 30 June 2023 $1.27
1 July 2021 to 30 June 2022 $1.24
1 July 2020 to 30 June 2021 $1.21
1 July 2019 to 30 June 2020 $1.21
1 July 2018 to 30 June 2019 $1.18
1 July 2017 to 30 June 2018 $1.15
1 July 2016 to 30 June 2017 $1.15
1 July 2015 to 30 June 2016 $1.15
1 July 2014 to 30 June 2015 $1.11
1 July 2013 to 30 June 2014 $1.07
1 July 2012 to 30 June 2013 $1.05
1 July 2011 to 30 June 2012 $1.02
1 January 2010 to 30 June 2011 $1.00

Territory Revenue Office: public seminars and information sessions

You can get help and support to understand your legislative obligations.

Find out about Northern Territory taxes, royalties and home incentive schemes by attending one of the below.

The Territory Revenue Office (TRO) offers:

  • public seminars and information sessions
  • internal training sessions for your staff
  • the latest information on changes to legislation and administrative practices
  • up-to-date guidelines that clarify the Commissioner’s interpretation of various legislative provisions
  • harmonised payroll tax rulings.

To ask about seminars, contact TRO by calling 1300 305 353 or emailing ntrevenue@nt.gov.au.

Payroll tax webinars

Education webinars on harmonised payroll tax are held regularly during the year.

The sessions are aimed at:

  • newly registered employers
  • anyone wanting to refresh their payroll tax knowledge.

Webinars are free to attend and are held on Tuesdays.

To register, go to the Payroll Tax Australia website.