The Queensland Government is now in caretaker mode until after the state election. Minimal updates will be made to this site until after the election results are declared.
Payroll tax on employment agents with government clients
If you pay an employment agency worker for their services to an Australian Government department, you must include this payment as taxable wages in your payroll tax return.
If you pay an employment agency worker for their services to a Queensland hospital and health service or a Queensland Government department, you do not need to declare this payment as taxable wages in your payroll tax return, unless the worker is performing services for a commercialised business unit. You must obtain a declaration from your client if you wish to claim this exemption.
Wages for workers on-hired to local government (councils) are taxable if the service relates to certain activities.
Read the public ruling on employment agency contracts for workers on-hired to government (PTA028) for more information.
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