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, and for wages paid to 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, and provides information on the current apprentice and trainee rebate.


Office of State Revenue

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