Latest news and announcements

Public Ruling PTA037.1—Paid parental leave was issued on 21 March 2011. This Public Ruling clarifies how paid parental leave payments (made under the Commonwealth Government's Paid Parental Leave scheme) are to be treated for payroll tax purposes.

Public Ruling PTA009.3—Exempt charitable institutions—meaning of 'exclusively', issued on 16 March 2011, withdraws Public Ruling PTA009.2.

OSRconnect will not be available between 6pm on Saturday 26 March and 8am on Sunday 27 March due to scheduled system maintenance.

We apologise for any inconvenience.

OSRconnect will not be available from 8am to 12pm on Sunday 20 March due to scheduled system maintenance.

We apologise for any inconvenience.

On 23 February 2011, the following Public Rulings were updated.

• DA000.1.2—Private rulings on unexecuted instruments or proposed transactions 
• GEN006.4—Guidelines as to charitable object or an object promoting the public good
  

Public Ruling DA000.1.2 now allows the Commissioner to provide a private ruling if the transaction is significant to the national economy and involves issues on which a private ruling is required.

Public Ruling GEN006.4 withdraws GEN006.3 pending the outcome of a technical review.

A former Gold Coast lawyer has been sentenced to jail after attempting to defraud the state of around $300,000.

Read the Treasurer's media release

Our office (including our telephone services) will be closed on the following Public Holidays:

• Friday 22 April
• Monday 25 April
• Tuesday 26 April.

We will reopen at 8.30am on Wednesday 27 April.

We wish you and your families a safe and relaxing holiday.

OSRconnect will not be available during the following times due to scheduled system maintenance:

• 5pm to 6pm on Friday 15 April 2011
• 9am to 10am on Sunday 17 April 2011 (provided that work is completed).

We apologise for any inconvenience.

OSRconnect will not be available from 5pm to 6pm on Wednesday 6 April due to scheduled system maintenance.

We apologise for any inconvenience.

A new draft Public Ruling is available for public comment.

• PTA026.1—Employment agency contracts—Declaration by exempt clients 

This draft ruling explains the operation of the exemption under section 13J(2) of the Payroll Tax Act 1971 and its requirements.
 
Any feedback or comments can be sent to leanne.payne@osr.treasury.qld.gov.au by 29/04/11. You will need to include your contact details if you would like a reply.

Note: Public comment on this ruling has now closed. 

OSRconnect will not be available from 5pm to 7pm on Monday 4 April due to scheduled system maintenance.

We apologise for any inconvenience.

OSRconnect will not be available during the following times due to scheduled system maintenance:

• 5pm to 6pm on Friday 1 April 2011
• 1pm to 2pm on Sunday 3 April 2011.

We apologise for any inconvenience.

The Cairns QGSC will return to its normal location on Thursday 26 May.

Queensland Government Service Centre
Ground floor
William McCormack Building
5B Sheridan Street

We thank you for your patience during our temporary relocation.

OSRconnect will not be available from 8am to 12pm on Sunday 22 May due to scheduled system maintenance.

We apologise for any inconvenience.

From 12 May, the Cairns QGSC will be temporarily located at Level 3, William McCormack Place, 5B Sheridan Street.

We will advise you when the Cairns QGSC returns to its usual location.

We apologise for any inconvenience this may cause.

The Cairns QGSC is closed today, Monday 9 May, due to a building maintenance issue.

Cairns clients can phone our Client Contact Centre on 1300 300 734 for service updates or more information.

OSRconnect will not be available from 5:30pm to 6pm tonight due to scheduled system maintenance.

We apologise for any inconvenience.

Public Ruling PTA039.1—Payroll tax nexus provisions has been released.

The nexus provisions of the Payroll Tax Act determine in which Australian jurisdiction (State or Territory) payroll tax is to be paid. This Public Ruling explains the nexus rules and clarifies the circumstances when wages must be declared in Queensland for payroll tax purposes.

Your 2010–11 annual return for payroll tax is now available in OSRconnect . You must lodge and pay your annual return no later than 21 July 2011 to avoid penalties.

Please remember to include all your taxable wages for 2010–11 in the annual return (including June's) and ensure the wage figures are correct.

More information on lodging your payroll tax annual return can be found in our Annual return toolkit. 

The ATO has warned the community to be alert to tax related scams in the lead up to tax time.

Similarly, the Office of State Revenue will never ask clients to pay money to receive a grant or concession.

If you think you have been a victim of a scam that relates to the Office of State Revenue, please contact us on 1300 300 734.

See the ATO's media release for more information.

OSRconnect will not be available from 6am to 12pm on Sunday 19 June due to scheduled system maintenance.

We apologise for any inconvenience.

The Eleventh Annual States' Taxation Conference is being held on 28–29 July 2011 in Melbourne.

Guest speakers include:

• The Hon. Kim Wells MP, Victorian Treasurer
• Paul Broderick, Victorian State Commissioner
• The Hon. Justice Pagone, Supreme Court Victoria
• Michael Flynn, Victorian Bar
• Steve Batrouney, Deloitte.

Read more about the Eleventh Annual States' Taxation Conference. 

The Treasurer and Minister for State Development and Trade, the Honourable Andrew Fraser MP, delivered the 2011–12 Queensland State Budget today.

Visit the State Budget 2011–12 website for more information.

Our Rockhampton office will be closed on Wednesday 8 June for the Show day holiday.

We will open again for business at 8.30am on Thursday 9 June.

We apologise for any inconvenience.

The Mid Year Fiscal and Economic Review 2010–11 announced that Queensland's land rich duty model will be aligned to a landholder duty model from 1 July 2011.

Further details of the proposed landholder duty model are now available including the proposed transitional rules to apply in relation to interests in a landholder acquired before 1 July 2011. 

The existing land rich duty provisions of the Duties Act 2001 will be amended rather than replaced with new legislation. The amending legislation is planned to be introduced into Parliament in the Budget sittings commencing 14 June 2011. The details of the proposed model are therefore subject to passage of the amending legislation.

Approved forms, public rulings and other published material will be available on our website after the amending legislation has received Royal Assent.

OSRconnect will not be available from 5.00pm to 5.30pm on Friday 29 July due to scheduled system maintenance.

We apologise for any inconvenience.

The following Public Rulings have been updated:

DA498A.1.3—Securities quoted on the market operated by a recognised stock exchange—securities suspended from quotation

DA164.1.2—Landholder duty—related persons—section 164(2) of the Duties Act 2001

OSRconnect will not be available from 8pm to 9pm on Tuesday 26 July due to scheduled system maintenance.

We apologise for any inconvenience.

From 1 August 2011, the Rockhampton office will be located at:

Level 3, State Government Building
209 Bolsover Street
Rockhampton  QLD  4700

We will be sharing counter space with the Department of Communities (Housing division). 

If you have any questions, please contact us on 1300 300 734.

Public Ruling DA000.9.2—Transfer duty—administrative arrangement—relief for certain dutiable transactions relating to a special disability trust has been updated.

Payroll tax annual returns are due 21 July.

If your annual return is still appearing in draft in your Task Overview tab in OSRconnect, that return has not been submitted. To submit your return, you need to click on the relevant filing link, check that your return is complete and click submit.

Our lodging an annual return tutorial shows you how.

The following Public Rulings have been updated:

• TAA060.2.3—Penalty tax
• DA113.1.2—Concessions for particular investment schemes
• DA207.1.2—Corporate trustee duty—benefit relating to property held on trust by a corporate trustee
• DA378.1.2—Vehicle registration duty on the registration or transfer of vehicles subject to GST.

The Maroochydore Queensland Government service centre (QGSC) opened on 11 July 2011.

The office is located at 12 First Avenue. Cashier hours are 8.30am to 4.30pm

Public Ruling PTA026.1—Employment agency contracts—declaration by exempt clients has been released.

OSRconnect will not be available from 1pm to 3pm on Saturday 9 July due to scheduled system maintenance.

We apologise for any inconvenience.

The following Public Rulings have been updated:

DA000.5.3—Securities quoted on the market operated by a recognised stock exchange—stapled securities
This Public Ruling clarifies the consequences of a transaction involving a quoted financial product comprising of two or more contractually bound securities.

DA164.2.2—Landholder duty—Commissioner's satisfaction in relation to related person's interest being used and acquired independently
This Public Ruling sets out how the Commissioner will be satisfied to not treat persons identified in
s.164(1) as related persons.

DA030.1.2—Transfer duty—aggregation of dutiable transactions
This Public Ruling gives examples of how aggregation applies in common real estate transactions.
 

On 6 June 2011, a number of Public Rulings were released following the introduction of the Land Valuation Act 2010.

LTA000.1.2—The land tax exemption for a home

LTA041.1.2—Land tax home exemption—trustees

TAA000.1.5—Part 6 of the Taxation Administration Act 2001—objections, reviews and appeals

The Townsville counter will be closed on Monday 4 July for the Townsville Show holiday.

To improve security and efficiency, from 4 July 2011 all documents required to be Commissioner assessed (including correspondence) must be mailed to:

Office of State Revenue
GPO Box 2593
Brisbane QLD 4001

Please continue to send lodgement confirmation statements and payments to:

Office of State Revenue
GPO Box 2475
Brisbane QLD 4001

OSRconnect will not be available from 1pm to 1:30pm on Sunday 3 July due to scheduled system maintenance.

We apologise for any inconvenience.

The following Public Rulings have been updated:

• PTA002.2—Expatriate employees
• PTAQ000.1.2—The master/servant relationship.

A new Public Ruling (below) was released on 3 August 2011:

• PTA038.1—Determining whether a worker is an employee.

OSRconnect will not be available from 8am to 12pm on Sunday 21 August for scheduled system maintenance.

We apologise for any inconvenience.

OSRconnect will not be available from 6am on Saturday 17 September to 7am on Monday 19 September for scheduled system maintenance.

We apologise for any inconvenience.

OSRconnect will not be available from 6am to 8am on Saturday 29 October for scheduled system maintenance.

We apologise for any inconvenience.

Public Ruling DA167.1.1—Landholder duty—land-holdings—items fixed to the land has been released. 

Public Ruling DA075.1.1—Pooled superannuation trusts may qualify as pooled public investment unit trusts has been released.

The following Public Rulings have been updated:

• DA495.1.4—Adjudication fees
• GEN007.4—Application of GST to certain state taxes, fees and charges.

The following Public Ruling has been converted from Revenue Ruling DA 23.2:

• DA000.11.1—Reassessment of transfer duty—withdrawal of a home or first home concession.

The due date for the December payroll tax return has been extended to Monday 16 January 2012.

Eligible grant applications received by OSR on or before Friday 9 December 2011 are expected to be paid into the nominated account by Friday 23 December 2011.

Any application received after this date may not be paid until the new year.

Note: You must provide all supporting documentation and meet the eligibility requirements before we can pay the grant.

OSRconnect will not be available from 5.00pm to 5.30pm on Thursday 24 November 2011 due to scheduled system maintenance. We apologise for any inconvenience.

OSRconnect will not be available during the following times due to scheduled system maintenance:

• 5.00pm to 5.30pm on Friday 18 November 2011
• 8.00am to 2.00pm on Sunday 20 November 2011.

We apologise for any inconvenience.

From 21 November 2011, the Townsville office will be located at:

Level 7, Suncorp Building

61–73 Sturt Street

Townsville  QLD  4810

Note: The Townsville office will close at noon on Friday 18 November and reopen at the new location at 8.30am on Monday 21 November 2011.

If you have any questions, please contact us on 1300 300 734.

 Some clients may be experiencing the following issues when using OSRconnect:

• Internet Explorer appears to stop responding for short periods when scrolling forms.
• Forms and drop-down selections open slowly (e.g. delays of more than 10 seconds).
• Data entered into the form disappears after ‘Check Form Data’ is clicked.

This problem is caused by a conflict between the following programs:

• Windows XP and Internet Explorer 7 with Adobe Reader 10.1.0 and 10.1.1
  
• Windows XP and Internet Explorer 8 with Adobe Reader 10.1.0 and 10.1.1
  
• Windows 7 and Internet Explorer 9 with Adobe Reader 10.1.0 and 10.1.1.

Clients using Adobe Reader 10.0.1 are not experiencing these issues.

You may wish to use Adobe Reader 10.0.1 or Adobe Reader 9 if you are having problems. We recommend that you consult your IT administrator before making changes to your system.

OSRconnect will not be available from 8am to 12pm on Sunday 18 December 2011 due to scheduled system maintenance. We apologise for any inconvenience.

OSRconnect will not be available from 5.00pm to 5.30pm on Thursday 1 December 2011 due to scheduled system maintenance. We apologise for any inconvenience.

Public Ruling GEN010.1—Withdrawal of Fuel Act Public Rulings has been released.

This Public Ruling withdraws all Public Rulings previously issued in relation to the Fuel Subsidy Act.

Public Ruling FHOGA047.1.1—Penalty amounts has been released.

This Public Ruling outlines when a penalty under the FHOG Act for breach of the honesty obligations or the repayment obligations will be imposed, and in what amount.

OSRconnect will not be available from 8am to 12pm on Sunday 22 January due to scheduled system maintenance. We apologise for any inconvenience.

The Mid Year Fiscal and Economic Review 2011–12 was released on 13 January 2012. It included the following announcements:

• The Queensland Building Boost Grant (QBBG) will be extended for 3 months to 30 April 2012. 
• Transfer duty will apply to the transfer of a prospecting permit, exploration permit or authority to prospect issued under resources legislation. Landholder duty may also apply.
• The abolition of duty on core business assets has been deferred.

For more information, read:

• Treasurer's media statement—QBBG
• Treasurer's media statement (Mid Year Fiscal and Economic Review)
• Mid Year Fiscal and Economic Review
• Changes announced to the duty treatment of prospecting and exploration permits and authorities (PDF 255 K).

We are experiencing some technical difficulties with our phone system. Please contact us by email or try again later. We apologise for any inconvenience.