The Commissioner has issued a new ruling and updated other rulings on reassessments under s.17 of the Taxation Administration Act. Read more

Our office will be closed from 24 December to 1 January 2026. Read more

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Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office
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    2. Payroll tax
    3. Liability and taxable wages
    4. Employment agents

    Employment agents and payroll tax

    If you’re an employment agent, you may be liable for payroll tax on the wages you pay workers for services provided to your clients. Find out when tax applies and what exemptions are available.

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    New and updated rulings on reassessments
    The Commissioner has issued a new ruling and updated other rulings on reassessments under s.17 of the Taxation Administration Act.
    2 December 2025
    Office closure—Christmas 2025
    Our office will be closed from 24 December to 1 January 2026.
    1 December 2025
    King’s Birthday office closure
    Our office will be closed on Monday 6 October for the King’s Birthday public holiday. We will reopen on Tuesday 7 October from 8.30am.
    1 October 2025
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