Payroll tax reassessments
Find out how to have your payroll tax liability reassessed.
When you lodge a payroll tax return in QRO Online, your liability is calculated automatically. If the return contains any errors, you can request a payroll tax reassessment online.
Periodic returns
If you find an error in a self-assessed or default periodic return, you can make corrections in QRO Online and request a reassessment.
See the step-by-step instructions on how to correct errors in periodic returns.
You can’t amend mental health levy estimates online. If you need to update your estimates, you can do so in your next periodic return. Alternatively, send an email with your client number and revised estimates information to payrolltax@treasury.qld.gov.au.
Annual returns
If you find an error after lodging your annual return, you can request a reassessment in QRO Online.
See the step-by-step instructions on how to correct errors in annual returns.
Final returns
To correct errors in a final return (for a reassessment), send an email with your client number and revised wages information to payrolltax@treasury.qld.gov.au.
Mental health levy final returns
To correct errors in a mental health levy final return (for a reassessment), send an email with your client number and revised wages information to payrolltax@treasury.qld.gov.au.
Refunds
If a reassessment decreases your payroll tax liability and you have overpaid, we will apply the overpayment to any outstanding liabilities you have, then refund any remaining amount to you. The refund process may vary if you are a member of a group.
If you have shown the correct amount in your lodged return but have accidentally overpaid, you can request the refund of the overpayment by emailing payrolltax@treasury.qld.gov.au. Make sure to include:
- your client details
- the reason for the overpayment
- the return period in which you overpaid payroll tax.
If you have no outstanding liabilities and a refund is due, we may:
- transfer funds to your nominated bank account (see how to set up your bank details)
- hold the amount for any liability that might arise within 60 days.
You have up to 5 years from the date of the overpayment to request a reassessment.
Also consider…
- Learn more about reassessments under section 17 of the Taxation Administration Act 2001.
- Find out how to update your bank details in QRO Online.
- See how to lodge payroll tax returns.