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The December payroll tax return for periodic and half-yearly lodgers is due 14 January 2026. Read more

The Commissioner has published updates to Public Ruling PTA037.3—Paid parental leave. Read more

The Commissioner has issued new rulings on extensions of time to lodge an objection under the Taxation Administration Act and the Grants Act. Read more

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

Calculating payroll tax

Calculate your liability for periodic, annual and final returns and any unpaid tax interest (UTI). For groups, your payroll tax will be calculated on the total of Australian taxable wages paid by all the members of the group.

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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
New rulings on lodging objections
The Commissioner has issued new rulings on extensions of time to lodge an objection under the Taxation Administration Act and the Grants Act.
5 December 2025