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Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office

Mental health levy final returns

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    If you undergo a change of status you must lodge a payroll tax final return within 21 days. If the change of status occurs after 1 January 2023, the mental health levy will need to be reconciled.

    The lodgement requirements for final returns differ depending on your employer status.

    You can lodge final returns through QRO Online.

    Non-grouped employers

    The payroll tax final return will reconcile both your payroll tax and the mental health levy liability.

    If your employer status changes to group member, you must provide your new designated group employer (DGE) with your estimated Queensland and interstate taxable wages from the day you join the group to the end of the financial year within 7 days of joining the group.

    Group members

    The payroll tax final return will reconcile your payroll tax liability. Your designated group employer (DGE) must lodge a mental health levy final return that will reconcile the mental health levy on behalf of the group for your final period.

    Within 7 days of the end of your DGE’s periodic return period (in which the change of status occurs) you must give your DGE your:

    • Queensland and interstate taxable wages for the final period
    • total periodic levy liability amount for the final period.

    Your total periodic levy liability amount for the final period is the sum of:

    • your periodic levy liability for each periodic return that is wholly within the final period

    and

    • the partial levy amount for each periodic return that falls partially within the final period.

    You can find a summary of your periodic levy liability for lodged returns in the year-to-date returns tab in QRO Online.

    On 1 July 2023, you were a member of Group P. On 9 March 2024, you leave Group P to become a member of Group Q.

    The DGE for Group P lodges monthly returns.

    You need to meet the following dates:

    • 30 March 2024 (21 days after the change of status)—lodge your payroll tax final return
    • 16 March 2024 (7 days of joining Group Q)—give the DGE for Group Q your estimated Queensland and interstate taxable wages from the day you joined the group to the end of the financial year (9 March to 30 June)
    • 7 April 2024 (7 days after the end of the Group P DGE’s return period)—give the DGE for Group P your Queensland and interstate taxable wages and your total periodic levy liability amount for 1 July 2023 to 8 March 2024 (the final period).

    If your periodic levy liability for each monthly return from July to March (inclusive) is $2,500, this is how your total periodic levy liability amount is calculated:

    Periodic levy liability (July 2023 to February 2024) + partial levy amount (March 2024)

    = (8 months × $2,500) + ((8 ÷ 31) days × $2,500))

    = $20,000 + $645 (rounded)

    = $20,645

    This table has your obligations when you undergo a change of status.

    Event What you must do Due
    You undergo a change of status Lodge a payroll tax final return in QRO Online. Within 21 days
    Give the DGE for the group you are exiting your:

    • Queensland and interstate taxable wages for the final period
    • total periodic levy liability amount for the final period.
    Within 7 days of the end of your DGE’s periodic return period in which the change of status occurs
    You join a new group as a group member Give your new DGE an estimate of your Queensland and interstate taxable wages from the day you join the group to the end of the financial year. Within 7 days of joining the group
    Your DGE requests information from you Give the DGE your:

    • Queensland and interstate taxable wages for the final period
    • total periodic levy liability amount for the final period.
    Within 7 days after the later of:

    • receiving the request for information
    • the last day of the DGE’s periodic return period in which the change of status occurs.

    Designated group employers

    If you (as DGE) undergo a change of status you must lodge 2 final returns: one to reconcile your payroll tax and another to reconcile the mental health levy for the group.

    If one of your group members undergoes a change of status (but you don’t), you must lodge a mental health levy final return to reconcile the levy for the group. You don’t need to lodge a payroll tax final return.

    Your mental health levy final return must include your:

    • total group Queensland and interstate taxable wages for the final period
    • combined periodic levy liability for each group member for the final period.

    You may also need to provide revised estimated wages to your group members.

    One of your group members, who has been a member from 1 July, leaves your group on 9 March. That group member’s payroll tax final return is due 30 March.

    Because you lodge monthly, each of your group members needs to give you the following information by 7 April (7 days after the end of your return period) for the final period (1 July to 8 March):

    • their Queensland and interstate taxable wages for the final period
    • their total periodic levy liability amount for the final period.

    You must lodge a mental health levy final return by 21 April to reconcile the levy for the group for the final period. The return must include your:

    • total group Queensland and interstate taxable wages for the final period
    • combined periodic levy liability for each group member for the final period.

    This table has your obligations if you, or one of your group members, undergo a change of status.

    Event What you must do Due
    You undergo a change of status Lodge a payroll tax final return in QRO Online. Within 21 days of the change of status
    Receive from each of your group members their:

    • Queensland and interstate taxable wages for the final period
    • total periodic levy liability amount for the final period.
    Within 7 days after the later of:

    • requesting information from each group member
    • the end of the periodic return period in which the change of status occurs
    Lodge a mental health levy final return in QRO Online to reconcile the group’s levy for the period of the final return. Within 21 days of the end of the periodic return period in which your change of status occurs
    One of your group members undergoes a change of status The group member must lodge a payroll tax final return. Within 21 days of the change of status
    Receive from each of your group members their:

    • Queensland and interstate taxable wages for the final period
    • total periodic levy liability amount for the final period.
    Within 7 days after the later of:

    • requesting information from each group member
    • the end of the periodic return period in which the change of status occurs.
    Lodge a mental health levy final return in QRO Online to reconcile the group’s levy for the period of the final return. Within 21 days of the end of the periodic return period in which the change of status occurs

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    Last updated: 23 August 2023