Payroll tax final return tutorial

This guide will help you lodge a payroll tax final return using OSRconnect.

Before you begin, ensure that your contact details are correct. Learn how to update contact details in OSRconnect.

On the Lodgement Obligations tab:

  1. Locate Payroll Tax Final in the Create return/transaction drop-down menu.
  2. Select Create to display the return.

Note: If you see a transaction number in the Transaction No. column, the return has been saved in draft. You can click on this number to open the return.

Payroll tax create final return screen

Your client and period details will appear automatically on this screen.

  1. You can enter your own reference (optional).
  2. 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.
  3. Select Save at any time to save your data.
    This will generate the transaction number (which will also become your payment reference number).
  4. Select Exit to return to the Lodgement Obligations tab.
  5. Click Next to continue.

Payroll tax final return identification screen

Queensland non-taxable wages

  1. Enter your Queensland non-taxable wages for the period of the return for each of the 3 categories.
  2. Enter 0 for any nil amounts - do not leave any fields blank.
  3. Include non-taxable wages such as workers' compensation payments, exempt allowances and leave (e.g. maternity leave) in Other non-taxable wages.
  4. Click Forward to continue.

Queensland taxable wages

  1. 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.

  1. Enter 0 for any nil amounts - do not leave any fields blank.
  2. Click Forward to continue.

Note: 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.

Interstate wages

  1. 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.
  2. Enter 0 if the interstate wages are nil - do not leave any fields blank.
  3. Click Forward to continue.

Note: Include only your interstate wages. Do not include any wages for group members (if applicable).

Group wages

This section relates only to designated group employers (DGEs). If you are not a DGE, skip this section and go straight to Payroll tax calculation.

  1. 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.
  2. Enter 0 for any nil amounts - do not leave any fields blank.
  3. Click Forward to continue.

Payroll tax calculation

  1. Click Calculate to display the calculation for the return.
    • Rebate is calculated based on 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.

Notes:

  • If the pop-up box about split allocations appears, see the next section on paid or payable.
  • If you are a group member or non-grouped, go to the Liabilities stage.
  • If you are the designated group employer and your annual deduction entitlement is greater than your wages, a pop-up box will show the excess amount. See the section on how to allocate an excess deduction.

Paid or Payable

This category will appear if the end date of your final return is part way through a period that has already been submitted. You will be asked to ‘split’ the period. A pop-up error message will appear, and the Paid or Payable category will display on the left-hand side navigation of the Return Details stage.

  1. Select the X to close the pop-up box.
  2. Select the Paid or Payable category from the left-hand side navigation, and split the liability for the period as requested.
  3. Click Forward to continue.
  4. In the Payroll Tax Calculation category, select Calculate.
  5. Click Next to continue.

Payroll tax final return calculate screen

Allocation of excess deduction

This section will only appear if you are a DGE and have an excess deduction. If you don't have an excess deduction, or you are a group member or non-grouped, go straight to Liabilities.

If your deduction entitlement is greater than your wages, a pop-up box will show the excess amount at the payroll tax calculation. You can nominate (in order) other Queensland group members to share the excess. If you do not nominate anyone, we will decide which members of the group receive this amount.

  1. To nominate a group member, select Add and enter the Group Member Name and Client Number. Click Add or Delete to add or remove group members.
  2. Click Next to continue.

OSRconnect will display the amount of payroll tax payable, with interest (if applicable).

  1. Select Save - the transaction number will be displayed in a pop-up box that you can then close by clicking the X button.
  2. Click Next to continue.

Payroll tax final return liabilities screen

Ensure you answer all questions in this section.

  1. If you answer Yes to any of the questions, further information or questions will display.
  2. Click Print preview to view and/or print a draft copy of the return details.
  3. Click the X button to return to the Status change screen.
  4. Click Next to continue.

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

Payroll tax final return status change screen

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

  1. As an authorised lodger, you must declare that the information provided is true and correct.
  2. To print a summary of the information entered in the return so far, click Save and then Print preview.
  3. Select Submit to lodge your final return.

A Submit Now? pop-up box will appear.

  1. Select Submit to confirm that you are ready to lodge the return.

A Confirmation page will display when your final return has been submitted successfully. It will show a breakdown of the primary payroll tax liability, any unpaid tax interest (if applicable), due date, unpaid tax interest start date and payment method options.

  1. Select Print to print a copy of your confirmation.

Note: If paying by cheque, you need to send this confirmation page with the cheque.

If you have recorded your bank details in OSRconnect for direct debit, you will be given a Pay Now option. Otherwise, click the Exit button at the bottom of the screen to close the confirmation, and use one of our other payment options.

Payroll tax final return confirmation screen