Payroll tax toolbox
Useful links
- Payroll Tax Act 1971
- Apprenticeships—Queensland
- Community Development and Employment Project
- Vocational Education, Training and Employment Act 2000
- Workers’ Compensation and Rehabilitation Act 2003
- Income Tax Assessment Act 1936
- 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
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If there are circumstances beyond your control that will stop you from lodging a return or paying payroll tax by the due date, contact us before the due date to explain.
Late lodgement of returns
If you do not lodge a periodic, annual or final return by the due date and the Commissioner issues a default assessment of payroll tax, we will charge you penalty tax (75% of the payroll tax). This is in addition to your existing payroll tax liability.
This penalty may increase by up to 20% in certain circumstances.
In exceptional circumstances, we may waive the penalty tax. See Public Ruling TAA060.2—Penalty tax for more information.
Late payment of tax
Unpaid tax interest (UTI) will accrue on any unpaid payroll tax, from the day after the payment was due until payment is received in full.
See Unpaid tax interest (UTI) and penalties for current UTI rates and more information about how UTI and penalties are applied.