To help you determine your liability for payroll tax, click on the following links:
Compensation—WorkCover claims, accident and 'make up' pay
Directors' fees paid to professional partnerships
Employees—what is an employee?
Employment agents, labour hire companies and government bodies
Fringe benefits (including salary sacrifice and employee payments)
Queensland taxable wages decision tree—when wages are taxable in Queensland
Union branches and sub-branches
Union payments made to elected representatives or executive board members