How to lodge and correct errors in annual returns

Before you start, make sure that:

• you have submitted all your periodic returns for the financial year. You cannot lodge your annual return until all your periodic returns have been submitted
• you have checked your employer status. If your status changed before 30 June and you haven’t lodged a final return, you must lodge one before lodging your annual return
• your contact details are correct. Learn how to update contact details in QRO Online
• you have your wages ready
  • categorise your Queensland taxable wages (e.g. salary and wages, superannuation, allowances) for the full period of the return
  • identify your non-taxable wages (e.g. exemptions)
  • calculate your interstate wages for the full period of the return (if applicable)
  • calculate your Queensland taxable wages and interstate wages for the period 1 January to 30 June 2023.

If you are a designated group employer (DGE) you need to have the:

• total Queensland taxable wages and interstate taxable wages for each of your group members for the full period of the return
• total Queensland taxable wages and interstate wages for each of your group members for the period 1 January to 30 June 2023
• total periodic levy liability amounts for each group member for 1 January to 30 June 2023.

1. Log in to QRO Online.
2. Select View accounts and select the business from the client list. It will take you into your client’s account dashboard.
3. Select Returns tab on the left-hand menu.
4. Locate the annual return from the Period column.
5. Select Lodge returns to display the return.

If you see a transaction number in the Transaction No. column, the return has been saved in draft. You can select Lodge returns to open and lodge the draft return.

Your employer status and period details will appear automatically.

Employer status

6. Check that your Employer status for this return period is correct. If it is not correct because it changed:
   • before 1 July, lodge a final return first so we can amend your employer status. Afterwards, lodge the annual return by 21 July. Only include wages for the period covered by the annual return.
   • on 1 July, continue with the annual return and record the change of status at the Status change stage.

Start date

The start date of the annual return will pre-fill. In most situations this will be 1 July. If you have lodged a final return or become liable for payroll tax during the financial year, the start date will adjust accordingly.

You can select Save as draft at any time. This will generate the transaction number (payment reference code).

The Lodgement date will pre-fill with today’s date.

7. Click Next to continue.

Queensland taxable wages

8. Enter your Queensland taxable wages for the period of the return (including June) for each of the 10 categories. Do not include non-taxable wages in this section.

Do not leave any fields blank. Enter 0 for any nil amounts.

Gross salary and wages must be the gross figure for Queensland taxable wages (before any deductions have been applied). Interstate or group member wages are entered later in the return.

9. You will be asked if you are eligible to claim the regional employer discount.
   If ‘Yes’, a discount of 1% on the payroll tax rate will apply.
10. Group members will be asked if they pay, or are a member of a group who will pay, more than $6.5 million in Australian taxable wages for this financial year.
    If ‘Yes’, the higher payroll tax rate will apply.

Queensland non-taxable wages

11. Enter your Queensland non-taxable wages for the period of the return for each of the 3 categories.

Do not leave any fields blank. Enter 0 for any nil amounts.

12. Include non-taxable wages such as workers’ compensation payments, exempt allowances and leave (e.g. maternity leave) in Other non-taxable wages. Read more about exempt wages.

Interstate wages

13. Answer the question: Did you pay wages that are taxable in other states or territories of Australia?
    If ‘Yes’, enter your Total interstate wages. Include only your interstate wages. Do not include wages for group members.

Do not leave any fields blank. Enter 0 for any nil amounts.

Group wages

This section will only appear if you are a designated group employer (DGE).

14. Enter the Total Queensland taxable wages for all group members and Total interstate wages for all group members for the full period of the return including your DGE figures.

Do not leave any fields blank. Enter 0 for any nil amounts.

Wages from 1 January to 30 June 2023

This section only applies if you are a non-grouped employer or designated group employer.

• Non-grouped employers: Enter your Queensland taxable wages and Interstate wages for the period 1 January to 30 June 2023.
• Designated group employers: Enter your Queensland taxable wages, Total Queensland taxable wages for all group members (including yours) and Total interstate wages for all group members (including yours) for the period 1 January to 30 June 2023.

15. Select Next to continue.

This section only applies to non-grouped employers and designated group employers.

• Non-grouped employers: This section will automatically calculate any applicable mental health levy for you. This is based on the total taxable wages you entered for the period 1 January to 30 June 2023. Proceed to step 18.
• Designated group employers: Enter the Total Queensland taxable wages for all group members (including yours) and Total interstate wages for all group members (including yours) for the annual mental health levy period. This period starts on the later of 1 January 2023 or the day after the end date of your most recent mental health levy final return and ends 30 June 2023. Proceed to step 16.

16. In the Less periodic levy amounts paid by your group members field, record the sum of your group member’s periodic mental health levy amounts for the annual mental health levy period. Do not include your periodic levy amounts in this field. The form will calculate your periodic levy amounts and reflect these in the Less periodic levy amounts field.
17. Select Calculate for your group mental health levy calculation to appear in the form.
18. Select Next to move to Liabilities.

This section shows the payroll tax and mental health levy calculation details and total amount payable.

• Queensland taxable wages is the total of the taxable wages entered in the QLD wages section.
• Less deduction is the annual deduction amount you are entitled to.
• Taxable amount is the taxable amount for the year after the deduction.
• Calculated tax is the payroll tax liability for the year before rebates are deducted.
• Less rebates is the total amount of rebates entitlement for the year.
• Payroll tax amount is the payroll tax liability for the year after rebates are deducted.
• Less total periodic amounts is the combined payroll tax liability of your periodic returns. It does not include interest or penalty tax.
• Payroll tax liability/credit is the payroll tax liability or credit after the periodic amounts have been accounted for.
• Mental health levy liability/credit is the mental health levy liability or credit after the periodic levy amounts have been accounted for.
• Unpaid tax interest (UTI) is the amount of interest if the return is lodged late.
• Payments/credits received is the amount of payments/credits on the account for the annual return period.
• Total amount payable is what is owing on this return.

If there are errors in the return, they will appear as an exclamation mark in the top-right corner and will explain the areas you need to review.

Credit from the annual return

19. If your annual return results in a credit balance, you will be asked if you want a refund paid into your bank account.
    If ‘Yes’, you will be asked to provide the details of the bank account.

Excess deduction

This section applies to designated group employers.

If your annual deduction is greater than your wages, you can nominate a group member (who is registered for payroll tax in Queensland) to receive your excess deduction. If you do not nominate anyone, we will decide which members of the group receive this amount.

20. Select Add group member.
21. Enter the Group member name and Client number.
22. Select Add group members or Delete to add or remove group members.

Indicate if your status has changed from 1 July of the next financial year. If your status changed before 1 July, complete a final return first and lodge the annual return by 21 July. Select Lodge final returns from the top of the Returns page.

Answer all questions in this section. The default answer is ‘No’. If you answer ‘Yes’, you may be asked to provide more information.

23. Select Next to continue.

Depending on your annual liability, you may be given an option to change your lodgement frequency for the next financial year.

24. Enter your personal details.
25. As an authorised lodger, you must confirm that the information provided is true and correct.
26. Select Save as draft.
27. To review the information entered in the return so far, select Review. If you need to make changes, select Edit beside each section you need to update. You will need to save the return and confirm the information is true and correct again.

If you have an error on the form, it will be shown as an exclamation mark at the top-right corner of the screen.

28. To print a summary of the return, select Review. Once the return opens, you can:
    • print a copy by selecting Print from the top-right corner
    • save a copy as a PDF.
29. After you have completed the review and corrected errors (if any), select Submit. The return will then disappear from the list in the Returns page.

While still in the Returns section, you can get a copy of the form by using Advanced search to find the return and clicking View form.

1. Log in to QRO Online.
2. Select View accounts and select the business from your Client list.
3. Select Returns from the left menu.
4. Click the Advanced Search icon in the top-right corner.
5. Enter search criteria and click Search. (You don’t need to complete each search field.)
   • Lodgement date: Enter the date the return was lodged (i.e. not necessarily the date it was due).
   • Financial year: Select from the drop-down list of past 7 financial years.
   • Transaction number: This is the transaction number for the return you are looking for (e.g. 1000XXXXXXXX).
   • Status: Select Submitted from the drop-down list.

If you need to search again, click Reset.

The search results will appear below the search fields. Click More to expand the list if needed.

6. Locate the return and click Reassess. (If you only want to see, save or print a copy of the return, click View form.)

The return will open at the Identification stage.

7. Select a Reassessment reason from the drop-down list.
8. Add comments to support the request.

You cannot change the employer status or any date fields.

9. Click Next to continue.

10. Update information in the Queensland taxable wages, non-taxable wages, regional employer discount, interstate wages or wages paid between 1 January 2023 and 30 June 2023 fields.

If you are a designated group employer, you can also amend the total group wages.

11. Click Next to continue.

The mental health levy section will display the mental health levy calculation based on the wages entered into the 1 January 2023 and 30 June 2023 fields.

12. Click Next to continue.

The new calculated liability or credit that is displayed is based on the wages declared in your request.

• It does not show a total amount payable.
• It does not include interest or penalties.
• The amount payable will be determined once we have processed the reassessment.

If the reassessment results in a credit, you will see a Bank details section.

13. Answer the question: Would you like the refund paid directly to your bank account?
    If ‘Yes’, enter your bank details and tick the box to confirm you have read and agreed to the terms in the direct debit request service agreement. (You won’t be able to tick this box if you haven’t opened the link first.)
14. Click Next to continue.

15. Make any necessary changes to the answers to the questions asked.
16. Click Next to continue.

17. Complete the declaration or make any necessary changes.
18. Click Review to continue. A summary of the reassessment request will display. You can click Edit beside each stage to make more changes if required.
19. If you are ready to submit the reassessment request, click Request. A confirmation message will display.
20. Click Okay to close the message.

We will review the request and advise you of the outcome.