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The Home Ownership and Other Legislation Amendment Act 2026 received Royal Assent on 22 October 2026. Read more

The Commissioner has updated several public rulings and practice directions. Learn more

Register now for our November payroll tax seminars in Rockhampton and Mackay. Read more

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.

Multicultural workers in a modern office Multicultural workers in a modern office