Top tips for payroll tax self assessors

No. From 1 July 2009, you no longer need to advise us of your fixed periodic deduction. However, you will need to calculate your fixed periodic deduction at the start of each financial year and deduct that amount from your wages in each periodic return during the year.

Note: Use the fixed periodic deduction calculator to work out your deduction amount for the current financial year. You should keep a record of your fixed periodic deduction on file.

No. You no longer have to lodge a separate return for June. Wages you would normally include in your June periodic return must now be reported in your annual return.

Our lodging an annual return tutorial shows you how.

Note: If you have already paid your liability for the period ending 30 June separate from your annual return, contact us on 1300 300 734  before completing your annual return.

Yes. Even if you do not have a liability for the period, you must still lodge a return showing $0 liability.

Our lodging a nil return tutorial shows you how.

When are my periodic returns due?

Can I lodge my periodic return before the end of each period?

Your periodic return is due 7 days after the end of the return period. For example, a return for the month of January is due by 7 February.

Yes. You can lodge your return and make your payment through OSRconnect as soon as you finalise your payroll for the period.

Do I have to provide periodic wage figures?

When do I give you my wage figures?

No, you do not need to tell us the actual wages paid for the period of your return. However, you must give us a breakdown of your payment into primary tax and assessed interest (if applicable) when lodging your periodic return in OSRconnect.

You only need to give us wage figures in the following circumstances:

• in your annual return (due by 21 July each year)
• where you have a change of status and need to complete a final return
• if we request these details.

When is my annual return due?

What information do I need to complete my annual return?

You must lodge and pay your annual return by 21 July each year.

You will need:

• your Queensland taxable and non-taxable wages
• your interstate wages (if applicable)
• the total Queensland and interstate wages (if applicable) of all group members if you were the designated group employer.

See completing your annual return for more information.

You only need to complete a final return if you are registered for payroll tax and undergo a change of status on any day during a financial year (other than 30 June).

If you are the designated group employer (DGE), you must include the Australia-wide total taxable wages of all group members to calculate any deductions that apply.

If you are not the DGE, you only need to give us your own Australia-wide taxable wages.

Once your return is lodged, you cannot change it or submit a new return online.

Email payrolltax@osr.qld.gov.au so we can reassess your return—explain how the error occurred and give the correct taxable wages for the period.

Pay the correct amount of tax by the due date—use the payment reference code for the return you lodged.

Do not adjust any figures in your next periodic return.

Yes. If you enter any apprentice or trainee wages for the period into the periodic return form in OSRconnect, it will calculate the rebate entitlement. This amount will be deducted from your periodic liability amount. You may then pay the revised liability amount.

The apprentice/trainee rebate is limited to the 2009–10, 2010–11 and 2011–12 financial years.

Note: These payments should only be included in the 'non-taxable' wages section of your return.

Yes. You can either enter your pre-calculated periodic liability or annual liability amount, or use OSRconnect to calculate the amount of payroll tax you owe.

Note: Using these calculators is not the same as lodging your return. Once you have calculated your liability, you can use this information to complete and lodge your return in OSRconnect and pay any outstanding liability.

Once you have completed all mandatory fields in the OSRconnect form, select the Check Form Data button. This function checks the form for you and performs all calculations.

Once you are satisfied that all details and calculations are correct, you can lodge your return.

I tried to submit my return, but the system timed out without giving me a lodgement confirmation statement. What do I do? 

To confirm that you have lodged your return, follow the steps below:

• Log in
• Select the Forms tab
• Select Lodgement history
• Set the revenue type to Payroll tax
• Enter the date you submitted the return in the Starting Date and End Date fields
• Click Search.

Your 12-digit payment reference number will display—use this number to pay your liability.

See our viewing lodgement history tutorial for more information.

What do I do after I enter my wage details into the form and calculate my liability using the Check Form Data button?

You sent me a notice advising that I haven't lodged a return, but I'm sure I paid the full amount. What should I do?

Select the Next button, then select Submit to lodge your return. If you don't do this, your return will be saved as a draft and will not be lodged.

Check your Task Overview screen to make sure that your return has been lodged. If it has not been lodged, complete and lodge your return. Once the return is lodged, contact us with the payment reference code so we that can match your payment to the correct return.

Why is nothing happening after I select the Filing button on the Task Overview tab?

Returns can be saved as a draft without being lodged. To avoid lodging your return late and being charged UTI, you should check the Task Overview screen to ensure that your return has been lodged.

Once you have lodged your return, you will not be able to re-open it.

You should have created your own password the first time you used OSRconnect—we do not have access to this information.

If you have forgotten your password, please contact us and we will reset your password.

Some clients may be experiencing this issue. To print your return or lodgement confirmation screen, click your right mouse button on the screen you wish to print, then select the 'print' option from the list presented.

Alternatively, press Ctrl and P to open the print task window.

Can I save a draft of my periodic or annual return?

Will returns saved in draft automatically lodge on the due date?

Yes. If you select the Save draft button on the lodgement form, your details will be saved, even if you log out of the system.

No. Your information will remain in draft form until you re-open, complete and submit your return.

Note: You can re-open your return from the Task Overview tab. You must re-open and submit your return before you can pay. Our save and re-open a payroll tax return lesson shows you how.

No. Each return has its own payment reference code, to which the payment must be linked.

You cannot make one payment that applies to multiple clients, regardless of whether they are in the same group or not.

You do not need to send us anything. Your payment will be automatically linked to the correct payment reference code if you lodge your return and select 'pay by direct debit'.

Note: Before you complete your return, you need to nominate a bank account to pay from. Our Nominate a bank account tutorial shows you how.

You do not need to send us anything—lodging your return online is enough.

Make sure that you use the payment reference code—found on the lodgement confirmation page—as your reference when paying by EFT, credit card or BPAY. This ensures that the payment will be linked to the correct return and will appear in the Payment history screen in OSRconnect.

Note: You must lodge your return in OSRconnect before paying your liability amount by EFT, credit card or BPAY.

You must send us:

• a copy of the lodgement confirmation page
• your payment.

We do not need any other paperwork.

You must contact us if you wish to lodge by paper, so we can send you the paper return forms to complete.

You must send us:

• a completed paper form for the relevant return period
• your payment.

What should I do if my electronic payment does not appear on my payment history screen?

You sent me a notice advising me that I still owe money, but I'm sure I paid the full amount. What should I do?

If your payment does not appear in the Payment history screen, contact us on 1300 300 734 to confirm that we have received the payment.

Note: Electronic payments do not immediately appear in OSRconnect. The length of time it will take to appear in your payment history page will depend on the time of day that you pay and how long your financial institution takes to process the payment.

Check the Payment history screen in OSRconnect to see if your payment has been recorded—contact us if it doesn't appear.

Make sure you always use the correct payment reference code when paying your liability to avoid this happening.

You must keep copies of all calculations, financial statements and approved forms for at least 5 years.

If you have overpaid tax at any time during the year, we will either issue a refund or apply the amount to any outstanding liabilities. Your annual liability or refund will be automatically calculated when you lodge your annual return.

To request an earlier refund, you must apply in writing, outlining:

• how the overpayment occurred

• the amount of wages included in error
• the return period in which you paid tax. 

Note: You cannot apply online for a refund.

If we approve the refund, we may:

• send you a cheque
• apply the amount to your current payroll tax or revenue liability
• hold the amount for liability arising within 60 days.

You have up to 5 years from the date of the overpayment to claim a refund.

If tax is not paid by its due date—or delayed because a return is not lodged—interest will accrue from the day after the tax is due until the entire amount of tax and interest is paid in full.

You must include any accrued UTI (up to date of payment) when paying your return—calculate the amount using the UTI calculator on our website or the calculator in OSRconnect.

See UTI and penalties for more information.