Paying payroll tax returns
Find out how the hospitality and tourism sector can apply to defer paying payroll tax.
When you lodge a payroll tax return, you must pay any tax and other amounts (e.g. unpaid tax interest) by the due date.
To make an electronic payment, you must quote the payment reference code (transaction number) for each return lodged through OSR Online. The reference number is on the confirmation page that displays after you submit the return - it also explains how and when to pay.
You can pay electronically by:
- credit card using BPOINT - for amounts between $10 and $50,000 (a surcharge of 0.518% applies to Visa and Mastercard, and 1.4% to Amex)
- electronic funds transfer (EFT)
- direct payment - through OSR Online.
Paying through OSR Online
You need to first add your bank account details to OSR Online.
Once you have submitted your transaction:
- Click Payments in the left menu panel.
- Select Pay in the Actions column of the liability you want to pay.
If bank account details have been saved under the Manage details or Bank details section of the client account, use the drop-down menu in the Bank field to select the relevant account. If no bank details have been saved, you can select Add bank and upload details.
- Click Make payment. A pop-up message will appear.
When you select 'Yes', you will get a receipt number. The outstanding payment will not disappear from the Payments due list until the funds have cleared.
If you pay by cheque, you must:
- make your cheque payable to ‘Commissioner of State Revenue’
- post the cheque to:
Office of State Revenue
GPO Box 2248
Brisbane Qld 4001
- pay by cleared funds (i.e. bank cheque or solicitor's trust account cheque)
- include a printout of the confirmation page. You do not need to send any other paperwork with your cheque payments.
Unsigned cheques will be returned and unpaid tax interest will accrue until full payment by cleared funds has been received.