Lodging and paying payroll tax returns

You must lodge periodic payroll tax returns and an annual return each year. You also need to lodge a final return when a change of status occurs.

Latest news announcements

Disaster relief—North Queensland monsoon and flooding

Are you experiencing financial hardship resulting from the North Queensland monsoon and flooding? We're ready to help.

8 January 2026

December payroll tax due date

The December payroll tax return for periodic and half-yearly lodgers is due 14 January 2026.

9 December 2025

Updates to the ruling on paid parental leave

The Commissioner has published updates to Public Ruling PTA037.3—Paid parental leave.

8 December 2025