Grouping for payroll tax

If your business is related or connected to another business, you will be treated as one unit for payroll tax purposes. This is called 'grouping'.

'Business' includes an activity that is:

  • a profession or trade
  • carried on for fee, gain or reward
  • employing one person, or more, who performs duties for another business
  • operating a trust, including a dormant trust
  • holding money or property used for another business.

A group's payroll tax amount is calculated on the members' combined Australian taxable wages.

This guide explains the grouping rules in Queensland, the role of the designated group employer and what to do when there are changes to your group.