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Top tips for payroll tax returns

These tips will help you meet your obligations when lodging periodic, annual or final returns as a payroll tax client.

Before you begin, make sure you have all the right information with you; for example, have the details of all your taxable wages ready. Also, remember to make sure your return is submitted before paying.

Periodic return

Printing the return before lodgement

You can print a copy of your return before or after you have lodged it. See our step-by-step instructions for printing payroll tax returns.

Correcting errors in a submitted return

You cannot change any details on your return once you have submitted it.

If you have made an error in a submitted return, you can request a reassessment through OSR Online or by sending an email with your client number and revised wages information to payrolltax@treasury.qld.gov.au.

In some cases, penalties and unpaid tax interest may apply to reassessments.

Reporting the fixed periodic deduction

If you are eligible for a fixed periodic deduction, use the calculator in the return to work out your deduction amount for the financial year. Enter the amount in the 'Fixed periodic deduction' field when you lodge your periodic return.

You should keep a record of your fixed periodic deduction on file.

Submitting a return for June

You don't need to submit a separate June return - any wages paid in June must be included in your annual return.

Providing periodic wage figures

You do not need to provide a breakdown of wage details (or interstate wages paid during the period) when lodging a periodic return.

You only need to give us a breakdown of wage figures when:

  • you lodge your annual return (due by 21 July each year)
  • you have a change of status and need to complete a final return
  • we request these details.

Changing your lodgement frequency

If your estimated annual payroll tax liability is $30,000 or less, you might be able to change your lodgement frequency (e.g. from monthly to half-yearly). Apply to us in writing, with the full facts and circumstances, and an estimate of your wages for the financial year.

You must continue to lodge your returns at the same frequency until you receive a letter from us confirming the change.

Ceasing to employ or changing employer status

If you cease to employ or change your employer status, you must lodge a final return within 21 days - if you don't, you will be penalised.

Alternatively, if your change of status occurs on 1 July, you will tell us about the change in your annual return - you do not need to lodge a final return.

Find out about other changes of business conditions that could affect your payroll tax liability.

Annual return for non-grouped employers

Printing the return before lodgement

You can print a copy of your return before or after you have lodged it. See our step-by-step instructions for printing payroll tax returns.

Correcting errors in a submitted return

You cannot change any details on your return once you have submitted it.

If you have made an error in a submitted return, you can request a reassessment through OSR Online or by sending an email with your client number and revised wages information to payrolltax@treasury.qld.gov.au.

In some cases, penalties and unpaid tax interest may apply to reassessments.

Calculating the liability or credit in your return

After you have completed the Returns details section, select Next to see the liability or credit in the Liabilities section.

Ceasing to employ or changing employer status

If you cease to employ or change your employer status, you must lodge a final return within 21 days. Interest and penalties may apply to returns that are lodged late.

Alternatively, if your change of status occurs on 1 July, you will tell us about the change in your annual return - you do not need to lodge a final return.

Find out about other changes of business conditions that could affect your payroll tax liability.

Annual return for grouped employers

Printing the return before lodgement

You can print a copy of your return before or after you have lodged it. See our step-by-step instructions for printing payroll tax returns.

Correcting errors in a submitted return

You cannot change any details on your return once you have submitted it.

If you have made an error in a submitted return, you can request a reassessment through OSR Online or by sending an email with your client number and revised wages information to payrolltax@treasury.qld.gov.au.

In some cases, penalties and unpaid tax interest may apply to reassessments.

Calculating the liability or credit in your return

After you have completed the Returns details section, select Next to see the liability or credit in the Liabilities section.

Lodging order for grouped employers

We recommend your DGE lodges before the group members so that the DGE can nominate which group members are to receive any excess deduction and rebate, and the order in which it is to be shared.

Your share of any excess deduction and rebate will be allocated to you after we have processed the DGE’s return.

If your DGE does not make a nomination, we may make one on their behalf.

Ceasing to employ or changing employer status

If you cease to employ or change your employer status, you must lodge a final return within 21 days. Interest and penalties may apply to returns that are lodged late.

Alternatively, if your change of status occurs on 1 July, you will tell us about the change in your annual return - you do not need to lodge a final return.

Find out about other changes of business conditions that could affect your payroll tax liability.

Annual return for designated group employers

Printing the return before lodgement

You can print a copy of your return before or after you have lodged it. See our step-by-step instructions for printing payroll tax returns.

Correcting errors in a submitted return

You cannot change any details on your return once you have submitted it.

If you have made an error in a submitted return, you can request a reassessment through OSR Online or by sending an email with your client number and revised wages information to payrolltax@treasury.qld.gov.au.

In some cases, penalties and unpaid tax interest may apply to reassessments.

Calculating the liability or credit in your return

After you have completed the Returns details section, select Next to see the liability or credit in the Liabilities section.

Lodging order for grouped employers

We recommend you lodge first so you can nominate any applicable excess deduction and rebate be allocated to your group members.

Ceasing to employ or changing employer status

If you cease to employ or change your employer status, you must lodge a final return within 21 days. Interest and penalties may apply to returns that are lodged late.

Alternatively, if your change of status occurs on 1 July, you will tell us about the change in your annual return - you do not need to lodge a final return.

Find out about other changes of business conditions that could affect your payroll tax liability.

Final return

Printing the return before lodgement

You can print a copy of your return before or after you have lodged it. See our step-by-step instructions for printing payroll tax returns.

Calculating the liability or credit

After you have completed the Returns details section, select Next to see the liability or credit in the Liabilities section.

Changing your status on 1 July

You need to complete a final return if you undergo a change of status on any day during a financial year other than 1 July.

Your status change can only be indicated in your annual return if it happens on 1 July.

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