Refunds of payroll tax

Your annual liability or refund will be automatically calculated when you lodge your annual or final return. If you have overpaid tax at any time during the year, we will apply the amount to any outstanding liabilities you have, then refund any remaining amount to you. The refund process may vary if you are a member of a group.

For periodic returns containing errors that affected your liability, these returns need to be reassessed before we can issue a refund. You can request a reassessment online through OSRconnect - see the correcting errors in payroll tax periodic returns tutorial to find out how.

If you have shown the correct amount in your lodged return, but have accidentally overpaid, you can request the refund of an overpayment by emailing payrolltax@treasury.qld.gov.au. Make sure to include:

• your client details
• the reason for the overpayment
• the return period in which you overpaid tax.

If you have no outstanding liabilities and a refund is due, we may:

• transfer funds to your nominated bank account in OSRconnect
• hold the amount for any liability that might arise within 60 days.

You have up to 5 years from the date of the overpayment to request a refund.

Also consider...

• Learn about exemptions for payroll tax.
• Discover how we handle complaints and objections.
• Learn about grouping for payroll tax.