Report a change in business conditions for payroll tax
Find out when you need to report a change of status or change to your business details.
As a registered payroll tax self assessor, you must report a:
- ‘change of status’ for payroll tax within 21 days
- change in mailing address for legal documents within 1 month.
Reporting a change of status
You must lodge a final return for payroll tax within 21 days if, during a financial year:
- you stop employing in Australia and do not intend to employ for the rest of the year or next financial year
- you become, or stop being, a group member or you change groups
- you become, or stop being, the designated group employer (DGE) for a group (including where you change groups)
- an administrator (receiver and manager or liquidator) is appointed or ceases.
These events are known as a ‘change of status’ for payroll tax purposes.
Other than on 1 July, where a change of status occurs for a grouped employer the DGE for the group must separately lodge a mental health levy final return within 21 days after the end of the DGE’s periodic return period in which the change occurs. If a change of status for a grouped employer occurs on 1 July, their total mental health levy liability for the preceding financial year will be reconciled in the DGE’s annual return.
After a change of status, you must still lodge an annual return if you start paying taxable wages again through to the end of the financial year. Wages or tax paid or payable for the final period will not be included in the annual return.
If, after your change of status, you do not pay Queensland taxable wages for the remainder of the financial year, no annual return needs to be lodged after the final return. Email payrolltax@treasury.qld.gov.au to cancel your payroll tax registration if you do not expect to pay Queensland taxable wages in the next financial year.
When to report a change
Select the category that relates to your change of status for an explanation and examples of when to report.
If you have ceased to employ in Queensland but continue to employ in any other state or territory, this is not a change of status and you do not need to complete a final return.
You should advise us and continue to lodge ‘nil’ periodic returns for the balance of the financial year, and lodge your annual return for that year by 21 July.
Example
You are a manufacturer, operating factories in Queensland and New South Wales. On 1 March, you shut down the Queensland factory and make all of its employees redundant. You continue to employ at the New South Wales factory. This is not a change of status because you continue to employ in another state.
A change of status happens when an employer becomes a group member, ceases to be in a group or changes groups. For the part of year up to this change of status, the group member must:
- lodge a final return for the period up to the change of status
- calculate payroll tax for that period
- pay any shortfall for that period (final liability).
For grouped employers, only the group members affected by the change of status must lodge a final return. The DGE for the group must also lodge a mental health levy final return.
Example
An employer is part of a group from 1 July and ceases to be a group member on 1 September. The final period is 1 July to 31 August. If the employer then appoints an administrator from 1 June, the final period for the second change of status is 1 September to 31 May.
You will stop being a DGE when the earliest of the following occurs:
- you add or remove a group member
- your group members tell us in writing that you are no longer the DGE and we consent to this in writing
- your group members choose a replacement DGE at the same time that you stop being the DGE.
We can change the DGE that we have chosen at any time by notifying them in writing.
If you are ceasing as the DGE and have to submit a final return, you must include:
- a breakdown of your own wages for the final period
- details of wages paid or payable by all the group members during that final period
- payment of any shortfall for that period (final liability).
A change of status has occurred when an administrator (receiver and manager or liquidator) is appointed or ceases their administration of your business.
For the part of year up to this change of status, the employer must:
- lodge a final return for the period up to the change of status
- calculate payroll tax for that period
- pay any shortfall for that period (final liability).
When your ABN changes, it often relates to a change of status event, such as you ceasing to employ under the current entity or a change in your grouping status.
Consider the change of status events above to determine if you need to lodge a final return. You might also need to submit a registration for the new ABN.
Changing business details
You must tell us within 1 month if your address for delivery of legal documents has changed. You can do this by updating the contact details in QRO online.
You should notify us if your business name changes by emailing the Australian Securities and Investments Commission (ASIC) certificate that confirms the name change to payrolltax@treasury.qld.gov.au.