Claiming exemptions for payroll tax

You may be able to claim exemptions when lodging your payroll tax return in Queensland.

There are many payroll tax exemptions available, including those for employee allowances and leave, payments to contractors, and wages for apprentices and trainees.

Charitable institutions registered under the Taxation Administration Act 2001 can claim exemptions for a range of activities.

This guide outlines the exemptions and allowances that may be available to your business, lists the rates for motor vehicle and accommodation allowances, and provides examples to help you work out if your business qualifies.


Office of State Revenue

  • Call 1300 300 734 (Australia) or
    +61 7 3227 6044 (overseas)
  • Send an email using our online enquiry form.