Site Map—Office of State Revenue, Qld

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So what's changed?

About us
Overview Copyright Disclaimer Mail handling process Mail security screening Client services Privacy policy Client charter Service standards Complaints Interview & audits Objections & appeals Corporate documents Schedule of fees Payment options Audits Compliance program 2009–010 Annual Report Queensland State Budget Careers Contact us

Duties
Rates of duty Home concession rates Exempt institutions Exemptions & concessions Reassessments Transfer duty Exemptions and concessions Calculating transfer duty Aggregation Partnerships Taxi & limousine licences Trust deeds Variation of a trust Insurance duty Apportionment of premiums Public liability insurance Vehicle registration duty Exemptions Vehicle transfers between family members Land rich duty Corporate trustee duty Trusts Audit program Registered self assessors

Land tax
Land tax rates Overview of land tax Liability—Unimproved value Clearance certificates Exemptions & deductions Conservation agreements 2009–10 Land tax changes Audit program

Payroll tax
Overview Liability Checklist of taxable wages Compensation Directors' fees Employee payments Employees Employment agents Fringe benefits Non-cash benefits Overseas & interstate wages Superannuation contributions Termination payments Union branches & sub-branches Union payments Threshold, exemptions & rebates Exemption thresholds Exempt allowances Exempt employees Exempt leave General rebates Film production rebate 2009–10 Incentive rebate Exempt institutions Grouping Businesses that are part of two groups Choosing a DGE Common control Common employees Related corporations Retrospective exclusions from grouping Tracing corporations Trade unions Contractors 90-day exemption 180-day exemption Ancillary labour exemption Commissioner discretion Door-to-door sales Insurance exemption Labour exemption Owner–drivers Services not ordinarily required Shares & options Returns Deductions Periodic returns Final returns Annual return Annual return help Penalties for late lodgement Top tips for self assessors

First home owner grant
Eligibility Your obligations Disqualifications Applying for the grant Required documentation Payment of the grant FHOG statistics Approved agents

Legislation & Rulings
General Ex gratia Objections & appeals Record keeping UTI & penalties What is an assessment? GST-related information Payments & refunds Instalment options Legislation Legislation changes—current Legislation changes—previous Public Rulings Duties First home owner grant Fuel Subsidy Scheme General Land tax Payroll tax Tax administration Conversion from Practice Directions and Revenue Rulings

Historical library
OSR history Abolished taxes Previous rates & thresholds Fuel subsidy History of the scheme Bulk end users (BEU) BEU licences, claims & payments BEU record-keeping Fuel retailers Marine retailers Retailer licences, claims & payments Retailer record-keeping Off-road diesel users Definitions Superseded Public Rulings Superseded Revenue Rulings Superseded Practice Directions Old legislative amendments Budget Old brochures & information sheets Old forms Old news 2008 news and announcements 2007 news and announcements 2006 news and announcements Old eRevenue Qld

News