Payroll tax final return tutorial

1. Log in to OSR Online.
2. Select View accounts to select the client number you are lodging the final return for.
3. Go to Returns located on the left-hand side menu.
4. Select Lodge final returns located in the right-hand corner.

5. A pop-up window will open. Select Create final to open the final return.

Your employer status and period details appear automatically on this screen. The start date and due date fields will be greyed out. The lodgement date defaults to the date you lodge the return.

6. Enter a date in the End Date field. For example, if you are part of a group from 1 July and cease to be a group member on 20 September, the period for the final return will be 1 July to 19 September.
7. Select Save as draft at any time to save your data.
   This will generate the transaction number (which will also become your payment reference number).
8. Select Exit if you do not want to lodge the final return.
9. Click Next to continue.

Answer all questions in this section. The default answer for the questions is No.

10. Answer Yes to the situation that applies to you.
    You may be asked to provide more information.
11. Click Next to continue.

Saving or viewing the summary page at this point does not mean you have submitted the return.

Queensland taxable wages

12. Enter your Queensland taxable wages for the period of the return for each of the 10 categories.
    Do not include non-taxable wages in this section. Read more about taxable wages.
13. Enter 0 for any nil amounts – do not leave any fields blank.
    Gross salary and wages must be the gross figure for Queensland wages only (before any deductions have been applied). Enter interstate and group member wages later in the return.
14. Answer the question: Are you eligible to claim the regional employer discount?
    If you select Yes, a 1% discount will be applied to the tax rate.

Group members

You will be asked: Will you pay or are you part of a group who will pay more than $6.5 million in Australian taxable wages for this financial year? This determines your payroll tax rate.

Queensland non-taxable wages

15. Enter your Queensland non-taxable wages for the period of the return for each of the 3 categories.
16. Enter 0 for any nil amounts – do not leave any fields blank.
17. Include non-taxable wages such as workers' compensation payments, JobKeeper payments, exempt allowances and leave (e.g. maternity leave) in Other non-taxable wages.

Interstate wages

18. Answer the question: Did you pay wages that are taxable in other states or territories of Australia?
    If you answer Yes, enter your Total interstate wages.
19. Enter 0 if the interstate wages are nil – do not leave any fields blank.

Include your interstate wages only. Do not include any wages for group members.

Group wages [only for designated group employers]

This section relates only to designated group employers (DGEs). If you are not a DGE, select Next.

20. Enter the Total Queensland taxable wages and Total interstate taxable wages for the period of the return for all group members, including your DGE figures.
21. Enter 0 for any nil amounts – do not leave any fields blank.
22. Select Next to calculate the payroll tax liability.

• Queensland taxable wages is the total of the taxable wages entered in the QLD wages section.
• Less deduction is the deduction amount the client is entitled to.
• Taxable amount is the taxable amount for payroll tax after the deduction.
• Calculated tax is the payroll tax liability of the client prior to the deduction of rebate.
• Less rebates is calculated based on your apprentice and trainee wages declared under non-taxable wages.
• Less total periodic amounts is the combined liability of your periodic returns (within the final return period) - it does not include interest or penalty tax.
• Payroll tax liability/credit is the final liability or credit after the deduction of rebate.
• Unpaid tax interest (UTI) is the amount of interest if the return is lodged late.
• Payments/Credits received is the amount of payments/credits on the account for the final return period.
• Total amounts payable is payable amount for the final return.

If the end date of your final return is part way through a period that has been submitted, you will be asked to split the liability between return periods.

If you are a DGE with an excess deduction entitlement, you will be asked to nominate group members to share the entitlement.

Bank details

The first time a return has a credit, you have the option to have it refunded to your bank account (if approved).

• Select Yes and enter your bank account details.
• Select No to have a refund cheque sent to your postal address.

• Click Next to continue.

Enter your personal details. The fields marked with an asterisk (*) are mandatory.

23. As an authorised lodger, you must declare that the information provided is true and correct.
24. Select Save as draft if you want to save the return as a draft.
25. To review the information entered into the return so far, select Review. Select Edit if you need to update a section.
26. To print a summary of the information entered in the return, select Review and select the print icon located at the top right corner.
27. Select Submit to lodge your final return.

If you have an error on the form, it will be shown as an exclamation mark at the top right corner of the screen.

28. If there is no error, select Submit to lodge the return.

A Confirmation window will display when your final return has been submitted successfully.

Payment

If you have recorded your bank details in OSR Online for direct debit, you can go to the Payment section to make payment for the final return. Otherwise, select the Exit button at the bottom of the screen to close the confirmation. You can also use one of our other payment options.

If paying by cheque, you need to send this confirmation page with your payment.