eRevenue Queensland issue 19, October 2009

The progressive roll-out of our new revenue management system has enabled us to better identify instances of noncompliance, and improve case selection and audit processes.

Homebuyers are a focus of the Investigations Program this year. We will be investigating whether they have satisfied the conditions of the transfer duty home concessions and first home owner grant.  The main area of non-compliance is where buyers do not move into their home within the required 12 months of settlement, or sell or rent their home within a year of moving in without notifying us.

Another focus will be compliance by businesses with their payroll tax obligations. This includes registering with us once their Australian wages exceed the annual $1 million threshold and payments to contractors.  

Trusts and partnership transactions are also being examined along with share dealings in land rich companies to ensure that transfer duty has been properly accounted for.

More information about the Investigations Program, including audit processes, is available on our website.

• posting an online query through the contact us page on our website
• emailing client.support@osr.treasury.qld.gov.au

Are you currently a paper lodger with the Office of State Revenue? 

If you need help using our online service (OSRconnect), please email us. We offer:

• client visits
• eLearning demonstrations
• phone support.

For more support or information about OSRconnect, please:

• call our Client Contact Centre on 1300 300 734
• visit our website (www.osr.qld.gov.au).

Do you have an up-to-date email address in OSRconnect?

You can review our eLearning lesson if you would like to know how to update client details using OSRconnect. 

An open forum was available for the industry bodies to provide feedback, during which many questions and issues were raised.

We appreciate the feedback received and are currently considering all suggestions for improvement.

• Generate and view a transaction number

Other eLearning lessons on how to use OSRconnect are also available.

Questions on the following topics have been added to the Did you know? page:

• More than 5 transferees in a transaction
• Calendar date range in payment/lodgement history
• Nil duty transactions
• Paying by cheque—lodging online
• Paying online
• Creating and displaying transaction numbers.

See Did you know? to read more tips for duties self assessors.

Want to know more?

If you have any other questions you want answered, please email clientcontactcentre@osr.treasury.qld.gov.au—use ‘Please add this question to the tips page’ as the subject line.

 1. Paying your liability electronically

To ensure your payroll tax payment is allocated to the correct lodgement period, you must use the correct transaction number (payment reference code) provided by OSRconnect when you submit your return.

The simplest way to pay your payroll tax liability is through OSRconnect. Before you complete your return, you need to nominate a bank account to pay from.

If you choose to pay by EFT or BPAY, you must use the 12-digit transaction number generated by OSRconnect for that return period.

Once you have submitted your return, you will receive a lodgement confirmation page. This page will display your transaction number and lists your payment options.

If you are paying by BPay or EFT, copy the transaction number generated by OSRconnect into the description/reference field of your internet banking transaction.

If you have not printed the confirmation page when displayed, you can find your transaction number from the Task/Overview or Payments tab in OSRconnect.
 
You should log in to OSRconnect 3 days after paying to check that your payment has been recorded. If your payment does not appear, please contact us. 

2. I have made an error on my return. What do I do now?

If you have made a mistake on a return, you need to notify us in writing as soon as possible, advising us of the error and providing the correct information. We will then reassess your return and send you a new assessment notice showing your revised liability and due date for payment.

To minimise errors when lodging your return, always click the Check form data (Check and calculate) button once you have entered all data. This will check that the form is fully completed and will calculate your liability amount. You should check this carefully before submitting the return.

3. How do I get my password unlocked or reset?

For security reasons, we cannot reset or provide you with a new password by email. If you need a new password, or an existing password reset, phone us on 1300 300 734.

Passwords must:

• be 8-14 characters long
• have at least 1 numeric character.

Please note: Passwords are case sensitive.

4. Allowances and payroll tax—new exemption rates for this financial year

Most allowances you pay your employees are taxable wages. However, if you provide motor vehicle allowances or accommodation allowances, you may be able to claim an exemption on them up to a certain amount.

• Accommodation allowances provided to an employee for temporary accommodation costs are taxable on the portion of the allowance that exceeds the exempt rate of $223.80 per night.
• Motor vehicle allowances are taxable on amounts over 75c per kilometre when you calculate the number of kilometres an employee travels for business purposes in their own car.

See the allowances section of our website and Public Ruling PTA005—Exempt allowances: motor vehicle and accommodation for more information.