Final returns and the mental health levy

If you undergo a change of status you must lodge a payroll tax final return within 21 days. If the change of status occurs after 1 January 2023, the mental health levy will need to be reconciled.

The lodgement requirements for final returns differ depending on your employer status.

You can lodge a final return through QRO Online.

Non-grouped employers

The final return will reconcile both your payroll tax and the mental health levy liability.

If your employer status changes to group member, you must provide your new designated group employer (DGE) with your estimated Queensland and interstate taxable wages from the day you join the group to the end of the financial year within 7 days of joining the group.

Group members

The final return will reconcile your payroll tax liability. Your designated group employer (DGE) must lodge a mental health levy final return that will reconcile the mental health levy on behalf of the group for your final period.

Within 7 days of the end of your DGE's periodic return period (in which the change of status occurs) you must give your DGE your:

  • Queensland and interstate taxable wages for the final period
  • total periodic levy liability amount for the final period.

On 1 July, you were a member of Group P. On 9 March, you leave Group P to become a member of Group Q.

The DGE for Group P lodges monthly returns.

You need to meet the following dates:

  • 30 March (21 days after the change of status) – lodge your final return
  • 16 March (7 days of joining Group Q) – give the DGE for Group Q your estimated Queensland and interstate taxable wages from the day you joined the group to the end of the financial year (9 March to 30 June)
  • 7 April (7 days after the end of the Group P DGE's return period) – give the DGE for Group P your Queensland and interstate taxable wages and your total periodic levy liability amount for 1 July to 8 March (the final period).

This table has your obligations when you undergo a change of status.

Event What you must doDue
You undergo a change of status

Lodge a final return in QRO Online.

Within 21 days

Give the DGE for the group you are exiting your:

  • Queensland and interstate taxable wages for the final period
  • total periodic levy liability amount for the final period.

Within 7 days of the end of your DGE's periodic return period in which the change of status occurs

You join a new group as a group member Give your new DGE an estimate of your Queensland and interstate taxable wages from the day you join the group to the end of the financial year. Within 7 days of joining the group
Your DGE requests information from you

Give the DGE your:

  • Queensland and interstate taxable wages for the final period
  • total periodic levy liability amount for the final period.

Within 7 days after the later of:

  • receiving the request for information
  • the last day of the DGE's periodic return period in which the change of status occurs.

Designated group employers

If you (as DGE) undergo a change of status you must lodge 2 final returns: one to reconcile your payroll tax and another to reconcile the mental health levy for the group.

If one of your group members undergoes a change of status (but you don't), you must lodge a mental health levy final return to reconcile the levy for the group. You don’t need to lodge a payroll tax final return.

Your mental health levy final return must include your:

  • total group Queensland and interstate taxable wages for the final period
  • combined periodic levy liability for each group member for the final period.

You may also need to provide revised estimated wages to your group members.

One of your group members, who has been a member from 1 July, leaves your group on 9 March. That group member's final return is due 30 March.

Because you lodge monthly, each of your group members needs to give you the following information by 7 April (7 days after the end of your return period) for the final period (1 July to 8 March):

  • their Queensland and interstate taxable wages for the final period
  • their total periodic levy liability amount for the final period.

You must lodge a mental health levy final return by 21 April to reconcile the levy for the group for the final period. The return must include your:

  • total group Queensland and interstate taxable wages for the final period
  • combined periodic levy liability for each group member for the final period.

This table has your obligations if you, or one of your group members, undergo a change of status.

Event What you must doDue
You undergo a change of status

Lodge a final return in QRO Online.

Within 21 days of the change of status

Receive from each of your group members their:

  • Queensland and interstate taxable wages for the final period
  • total periodic levy liability amount for the final period.

Within 7 days after the later of:

  • requesting information from each group member
  • the end of the periodic return period in which the change of status occurs

Lodge a mental health levy final return in QRO Online to reconcile the group’s levy for the period of the final return.

Within 21 days of the end of the periodic return period in which your change of status occurs

One of your group members undergoes a change of status

The group member must lodge a final return.

Within 21 days of the change of status

Receive from each of your group members their:

  • Queensland and interstate taxable wages for the final period
  • total periodic levy liability amount for the final period.

Within 7 days after the later of:

  • requesting information from each group member
  • the end of the periodic return period in which the change of status occurs.

Lodge a mental health levy final return in QRO Online to reconcile the group’s levy for the period of the final return.

Within 21 days of the end of the periodic return period in which the change of status occurs

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