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Are you experiencing financial hardship resulting from the North Queensland monsoon and flooding? We're ready to help. Find out more

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Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office

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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Disaster relief—North Queensland monsoon and flooding
Are you experiencing financial hardship resulting from the North Queensland monsoon and flooding? We're ready to help.
8 January 2026
December payroll tax due date
The December payroll tax return for periodic and half-yearly lodgers is due 14 January 2026.
9 December 2025
Updates to the ruling on paid parental leave
The Commissioner has published updates to Public Ruling PTA037.3—Paid parental leave.
8 December 2025