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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

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.

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