Obligations for payroll tax

As a Queensland employer, you have various payroll tax obligations and entitlements.

Awareness of your obligations helps you:

  • lodge your returns and pay on time
  • avoid reassessment
  • avoid unpaid tax interest (UTI) and penalty tax
  • avoid committing an offence.

These rights and obligations are provided for in the following legislation:

  • Payroll Tax Act 1971
  • Payroll Tax Regulation 2019
  • Taxation Administration Act 2001
  • Taxation Administration Regulation 2022
  • Payroll Tax (Transitional) Regulation 2022.

You must keep proper records when self-assessing your payroll tax liability to produce them when required. We protect your information under our privacy and confidentiality provisions.

Additional obligations may apply if we need to investigate your payroll tax activities.

This guide explains your obligations, why you might need to provide further information, and our commitments to you.


Queensland Revenue Office

  • Call 1300 300 734 (Australia) or
    +61 7 3179 2500 (overseas)
  • Send an email using our online enquiry form.