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Your business's tax requirements will vary according to the type of business you run and the number of employees you have. Tax is a complex area. Outsourcing your tax to a professional or employing an experienced accountant can help you to avoid legal and financial problems.

Tax help

Before you start your business you should seek advice from the Australian Taxation Office (ATO) or a tax professional. They can explain tax considerations such as:

  • Australian business number (ABN)
  • goods and services tax (GST)
  • business activity statements (BAS)
  • pay as you go (PAYG)
  • superannuation
  • fringe benefits tax (FBT)
  • payroll tax.

Learn more about tax basics.

Payroll tax

If you are an employer who pays taxable wages in Queensland, you must register for payroll tax when you:

  • pay more than $21,153 a week in Australian taxable wages
  • or
  • become a member of a group that pays more than $21,153 a week in Australian taxable wages.

Payroll tax is paid by an employer (or group of employers) who employs in Queensland and pays $1.1 million or more in Australian taxable wages a year. You must register for payroll tax if you exceed the weekly threshold, even if you think that you will pay less than $1.1 million in Australian wages in a year.

Payroll tax is imposed by each state and territory, not by the ATO.

Learn more about registering for payroll tax.

Record keeping for tax

When you operate a business you must keep certain records to explain your transactions for tax purposes. Your accountant can help you to set up a good record keeping system. To work out which records you need to keep, read record keeping for tax purposes.

Small business newsroom

The ATO's small business newsroom helps you keep up to date with the latest tax and super news. The newsroom features short, easy to read articles on:

  • tax and super changes
  • helpful products and services
  • handy tips and reminders.

Newsroom subscribers receive an email update with the latest headlines every few weeks.

Subscribe and learn more about the small business newsroom.

Taxation checklist