The Commissioner has issued a new ruling and updated other rulings on reassessments under s.17 of the Taxation Administration Act. Read more

Our office will be closed from 24 December to 1 January 2026. Read more

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Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office
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    2. Payroll tax
    3. Grouping

    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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    New and updated rulings on reassessments
    The Commissioner has issued a new ruling and updated other rulings on reassessments under s.17 of the Taxation Administration Act.
    2 December 2025
    Office closure—Christmas 2025
    Our office will be closed from 24 December to 1 January 2026.
    1 December 2025
    King’s Birthday office closure
    Our office will be closed on Monday 6 October for the King’s Birthday public holiday. We will reopen on Tuesday 7 October from 8.30am.
    1 October 2025
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