Lodging and paying payroll tax returns
Once you are registered as an employer in Queensland, you are required to lodge periodic payroll tax returns. You must pay any tax and other amounts you owe when you lodge your return.
You must lodge periodic returns and an annual return each year. You also need to lodge a final return when a change of status occurs.
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.