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

Grouping for payroll tax

If your business is related or connected to another business, you will be treated as one unit for payroll tax purposes. This is called ‘grouping’. You can still be considered grouped even if a business does not employ in Queensland.

Latest news announcements

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Revenue Legislation Amendment Bill 2024
The Revenue Legislation Amendment Bill 2024 was introduced today, with changes to the Duties Act and Payroll Tax Act.
12 December 2024
Office closure—Christmas 2024
Our office will close from 5.00pm on Tuesday 24 December for the Christmas – New Year period. We will re-open on Thursday 2 January 2025.
4 December 2024
Payroll tax due dates
The November periodic return is due Monday 9 December; and the December return is due Tuesday 14 January. See all due dates.
13 November 2024
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