Pay-roll tax
General information
- What is pay-roll tax?
- Are you liable to pay?
- Taxable wages
Queensland pay-roll tax harmonisation
Pay-roll tax changes from 1 July 2008 will bring Queensland in line with key aspects of New South Wales and Victorian harmonised legislation.
Assessment information screen
View your assessment information and payment reference numbers for the current financial year.
Information Kit
The kit has been updated to reflect the changes to pay-roll tax returns and administration commencing on 1 July 2005.
Lodge pay-roll tax forms online
Calculators
Use online calculators to determine your Unpaid Tax Interest (UTI), Periodic liability and Annual/Final return liability. View a reconciliation schedule under 'calculation sheets' and a checklist of taxable wages.
more...Pay-roll tax grouping
Businesses linked by common ownership or control (to the extent of 50% or more), and those which share employees, are grouped for pay-roll tax.
Exempt charitable institutions
Wages are exempt from pay-roll tax if the employer is an exempt charitable institution.