Public Ruling DA000.19.2 has been updated to reflect the full commencement date of the Pharmacy Business Ownership Act. Read more

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

You can now subscribe to receive our latest announcements by email. Read more

Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office
  • About QRO
  • Land tax
  • Grants
  • Payroll tax
  • Duties
  • Royalty
  • Betting tax
  • Fines
  • SPER
  • Contact us
  • QRO Online help
  • Log in to QRO Online
    • Search
    1. Home
    2. Definitions
    3. Employer

    Employer

    Issued date
    10 October 2024

    Stay up-to-date with our latest news

    Learn more about news from QRO that relates to the areas you’re interested in.

    Subscribe to emails

    Any person who pays or is liable to pay any wages (the State of Queensland is considered an employer—see also the definition for deemed employer)