We will issue you with an assessment notice for all OSR assessments and reassessments.
Useful links
- Duties Act 2001
- First Home Owner Grant Act 2000
- Land Tax Act 1915
- Payroll Tax Act 1971
- Taxation Administration Act 2001
- Community Ambulance Cover Act 2003
- Office of the Queensland Parliamentary Counsel
- Australian Tax Office
- NSW Office of State Revenue
- Vic. State Revenue Office
- WA Office of State Revenue
- RevenueSA
- Tas. State Revenue Office
- ACT Revenue Office
- NT Revenue Office
- Commonwealth of Australian Law
- Australasian Legal Information Institute
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An assessment determines your tax liability under state law. Each assessment is:
- based on the legislation we apply
- made by the Commissioner or on the Commissioner’s behalf.
In some cases, an existing tax liability may be reassessed.
Duties
Commissioner assessments
You may send us your documents to be assessed if:
- a self assessor does not have approval to assess those types of documents
or
- you choose to do so.
We will make an assessment of duty based on all the information available.
Compromise assessments
We may issue a compromise assessment if it is too difficult or impractical to determine your tax liability correctly. We will determine the liability amount in agreement with you.
Default assessments
We may issue a default assessment if:
- you do not comply with an information or lodgement requirement
- the information or documents that are lodged are incomplete or possibly inaccurate
- there is not enough information to make an assessment.
A default assessment will be made on an amount that we reasonably believe represents your liability.
Self assessments
Self assessments may only be made by registered self assessors. They can assess your liability and lodge a transaction statement with us on your behalf.
Reassessments
If we need to reassess your liability, the reassessment will not replace the original assessment, it will only increase or decrease the amount payable. We can make reassessments when:
- required by the outcome of an objection or appeal
- a change of circumstances means that another section of the legislation applies.
Assessment notices
Every time we make an assessment, we issue you with a notice which shows the amount you have to pay, including any unpaid tax interest or penalties.
Payroll tax
If you are registered for payroll tax, you are responsible for making your own assessments of liability.
We will reassess your liability if:
- you notify us that the assessed amount is wrong
or
- we believe that your assessment is incorrect.
See periodic returns for more information about how to assess your periodic payroll tax liability.
Land tax
We issue all the land tax assessments based on valuations that the Department of Environment and Resource Management provides for the land you own as at 30 June every financial year.
Land tax assessments now fall under the provisions of the Taxation Administration Act 2001—this affects the way that penalties and unpaid tax interest (UTI) are applied to unpaid assessments.