Lodging and paying payroll tax returns

Once you are registered as an employer in Queensland, you must lodge periodic payroll tax returns and an annual return each year. You also need to lodge a final return when a change of status occurs. Any tax and other amounts you owe must be paid by the due date.

This guide explains each type of return, how and when it should be lodged, what information is required, how to pay, and what interest and penalties may apply for non-compliance.


Queensland Revenue Office

  • Call 1300 300 734 (Australia) or
    +61 7 3179 2500 (overseas)
  • Send an email using our online enquiry form.