Changes to groups for payroll tax

A group exists if:

  • corporations are related bodies corporate
  • employees are used in more than one business
  • the same person, or set of persons, has a controlling interest in 2 or more businesses
  • an entity has a tracing interest in corporations
  • a person is part of 2 or more groups.

Your business only needs to fit into one of these categories to be grouped.

Registering and lodging returns

If a group of businesses meets the criteria for registration, then all members who have employees in Queensland must register for payroll tax. One member of the group becomes the designated group employer (DGE).

Each group member must lodge returns, and all group members are liable for any payroll tax liability that other members have not paid (including unpaid tax interest and penalties).

If the group is eligible for a deduction, the DGE claims the deduction.

Read more about lodging returns as a group member or DGE.

Changes to group structure

A change to your group structure is known as a ‘change of status’; for example:

  • adding or removing group members
  • becoming or changing a DGE.

You must report a change of status for payroll tax within 21 days by completing a final return.

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