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

Register now for our November payroll tax seminars in Cairns and Townsville. Learn 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. Payroll tax
    3. Liability and taxable wages
    4. Contractor payments

    Payroll tax on payments to contractors

    Payments you make to contractors may be taxable if your arrangement is a relevant contract. Find out when payroll tax applies and what exemptions are available.

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

    Cant find the content you need?

    Latest news announcements

    See all announcements

    Stay up-to-date with our latest news

    Subscribe to emails
    Updates to public rulings following the Home Ownership and Other Legislation Amendment Act
    The Commissioner has updated several public rulings and practice directions.
    23 October 2026
    Central Queensland payroll tax seminars in November
    Register now for our November payroll tax seminars in Rockhampton and Mackay.
    13 October 2026
    North Queensland payroll tax seminars in November
    Register now for our November payroll tax seminars in Cairns and Townsville.
    13 October 2026
    See all announcements Subscribe to emails

    Resources