Top call centre questions

When do I become liable to pay payroll tax?

An employer, or group of employers, becomes liable to pay payroll tax when their total yearly Australian taxable wages exceed $1,000,000. See payroll tax overview for more information.

What is the land tax threshold?

There are two different land tax thresholds, one for individuals and one for companies, trustees and absentees. See thresholds for more information.

Do I qualify as an exempt institution?

This will depend on the nature of your activities. See exempt institutions for more information.

What happens if I don’t pay my tax liability on time?

Unpaid tax interest (UTI) will accrue on a tax liability once the due date passes, and will continue to accrue until the primary tax is fully paid. You may also be charged penalty tax if you do not pay on time. See unpaid tax interest and penalties for more information.

Do I have to pay duty when creating a trust or acquiring a trust interest?

If you create or terminate a trust over dutiable property in Queensland, or acquire or surrender an interest in a trust that holds dutiable property (either directly or indirectly) in Queensland, you must pay transfer duty.  Certain transactions may be exempt from duty. See trusts for more information.