As part of your preparations, you need to identify whether you will need to pay payroll tax, which is a state or territory tax. 

Check if you need to register for payroll tax with your state or territory revenue office. You'll only need to do this when the total wages you pay are over a tax-free threshold. The thresholds and tax rates vary between states and territories.

The Australian government website business.gov.au provides links to check if you need to register for payroll tax.