Top tips for OSRconnect 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.

In OSRconnect, remember to:

  • lodge your return before paying
  • make sure your return is submitted. You will see a confirmation page when successful, and the return will disappear from the Lodgement Obligations tab
  • print the confirmation page - it contains your payment reference number
  • use the Pay Now option to pay directly from OSRconnect. Learn how to set up bank details in OSRconnect.

Periodic return

Printing the return before lodgement

You should print a copy of your return before you lodge it. At the Liabilities stage, click Save, click Print preview and then click Print.

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 OSRconnect. See our step-by-step procedure.

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

Advising of fixed periodic deduction

You don't have to tell us about your fixed periodic deduction, but you will need to calculate it at the start of each financial year and deduct that amount from your wages in each periodic return during the year.

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 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 you wish to change your lodgement frequency (e.g. from monthly to half-yearly), apply to us in writing, outlining the full facts and circumstances, including an estimate of your wages for the next year.

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

Ceasing to employ or changing employer status

If you cease to employ or change your employer status, you must lodge a final return in OSRconnect 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 should print a copy of your return before you lodge it. At the Status change or Declaration stage, click Save, click Print preview and then click Print.

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 OSRconnect. See our step-by-step procedure.

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

Calculating the liability or credit in your return

You need to click Calculate in the ‘Payroll tax calculation’ section at the Return details stage for the liability or credit to appear.

Ceasing to employ or changing employer status

If you cease to employ or change your employer status, you must lodge a final return in OSRconnect 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 should print a copy of your return before you lodge it. At the Status change or Declaration stage, click Save, click Print preview and then click Print.

Identifying group members in your annual return

If you are not the designated group employer (DGE), you only need to give us your own Australian taxable wages. Each group member registered in Queensland must lodge their own return.

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 OSRconnect. See our step-by-step procedure.

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

Calculating the liability or credit in your return

You need to click Calculate in the ‘Payroll tax calculation’ section at the Return details stage for the liability or credit to appear.

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 in OSRconnect 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 should print a copy of your return before you lodge it. At the Status change or Declaration stage, click Save, click Print preview and then click Print.

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 OSRconnect. See our step-by-step procedure.

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

Calculating the liability or credit in your return

You need to click Calculate in the ‘Payroll tax calculation’ section at the Return details stage for the liability or credit to appear.

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 in OSRconnect 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 should print a copy of your return before you lodge it. At the Status change or Declaration stage, click Save, click Print preview and then click Print.

Status changes 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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