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Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office
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    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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    QRO Online maintenance on 27 September
    QRO Online will be unavailable this Sunday 27 September from 8 am to 1 pm.
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    Register now for our October payroll tax seminars in Toowoomba.
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    From 1 October 2026, a surcharge will no longer apply to card payments.
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