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

How to lodge and correct errors in final returns

This tutorial will help you lodge a payroll tax final return (for a change of status) using QRO Online. (There is a separate tutorial for mental health levy final returns.)

If your status changes on 1 July, you do not have to complete a final return—submit your annual return to 30 June.

Before you begin your payroll tax final return, ensure that your contact details are correct. Learn how to update contact details in QRO Online.

  1. Log in to QRO Online.
  2. Select View accounts to select the client number you are lodging the final return for.
  3. Go to Returns located on the left-hand side menu.
  4. Select Lodge final returns located in the right-hand corner.

A pop-up window will open with details on when a final return applies.

  1. Select Create final to open the final return.

Your employer status and period details appear automatically on this screen. The start date and due date fields will be greyed out. The lodgement date defaults to the date you lodge the return.

  1. Enter a date in the End Date field. For example, if you are part of a group from 1 July and cease to be a group member on 20 September, the period for the final return will be 1 July to 19 September.
  2. If you are a designated group employer (DGE), select Payroll tax final as the type of final return.
  3. Select Save as draft at any time to save your data.
    This will generate the transaction number (which will also be your payment reference number).
  4. Select Exit if you do not want to lodge the final return.
  5. Click Next to continue.

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

  1. Click Next to continue.

Saving at this point does not mean you have submitted the return.

Queensland taxable wages

  1. Enter your Queensland taxable wages for the period of the return for each of the 10 categories.
    Do not include non-taxable wages in this section. Read more about taxable wages.
  2. Enter 0 for any nil amounts—do not leave any fields blank.
    Gross salary and wages must be the gross figure for Queensland wages only (before any deductions have been applied). Enter interstate and group member wages later in the return.
  3. Answer the question: Are you eligible to claim the regional employer discount?
    If you select ‘Yes’, a 1% discount will be applied to the payroll tax rate. (Read about the regional employer discount.)

Group members

You will be asked: Are you liable to pay the increased payroll tax rate for your final return period?

The payroll tax rate is:

  • 4.75% for employers or groups of employers who pay $6.5 million or less in Australian taxable wages
  • 4.95% for employers or groups of employers who pay more than $6.5 million in Australian taxable wages.

The increased payroll tax rate is 4.95%. The threshold amount is proportionate to the number of days in the final period.

Example

Your final period is 200 days. This is how the threshold amount is calculated:

200 days × ($6,500,000 ÷ 365 days) = $3,561,644

Queensland non-taxable wages

  1. Enter your Queensland non-taxable wages for the period of the return for each of the 3 categories.
  2. Enter 0 for any nil amounts—do not leave any fields blank.
  3. 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

  1. Answer the question: Did you pay wages that are taxable in other states or territories of Australia?
    If you answer ‘Yes’, enter your total interstate wages.

Include your interstate wages only. Do not include any wages for group members.

Group wages (only for designated group employers)

This section relates only to designated group employers (DGEs). If you are not a DGE, select Next.

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

Additional deduction requirements for 2022–23

This section only applies to non-grouped employers and DGEs whose final return has an end date on or after 1 January 2023 and before 30 June 2023.

  • 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.
  1. Enter 0 for any nil amounts—do not leave any fields blank.
  2. Select Next to calculate the payroll tax liability.

Mental health levy

This section is only relevant to non-grouped employers. If you are a grouped employer, see the reporting requirements for the mental health levy.

The fields here will pre-populate based on information you entered in the return details section.

If the end date of your final return is part-way through a period that has been submitted, you will be asked to split the liability between return periods.

Calculation

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

  • Queensland taxable wages is the total of the taxable wages entered in that section.
  • Less deduction is the deduction amount you are entitled to.
  • Taxable amount is the taxable amount for payroll tax after the deduction.
  • Calculated tax is the payroll tax liability before a rebate is deducted.
  • Less rebates is calculated based on your apprentice and trainee wages declared under non-taxable wages.
  • Less total periodic amounts is the combined liability of your periodic returns (within the final return period)—it does not include interest or penalty tax.
  • Payroll tax liability/credit is the final liability or credit after a rebate is deducted.
  • Mental health levy liability/credit is the final levy liability or credit (only relevant to non-grouped employers).
  • Unpaid tax interest (UTI) is the amount of interest if the return is lodged late.
  • Payments/credits received is the amount on the account for the final return period.
  • Total amount payable is the payable amount for the final return.

If the end date of your final return is part way through a period that has been submitted, you will be asked to split the liability between return periods.

If you are a DGE with an excess deduction entitlement, you will be asked to nominate group members to share the entitlement.

Bank details

The first time a return has a credit, you have the option to have it refunded to your bank account (if approved).

  1. Select Yes and enter your bank account details.
  2. Click Next to continue.

Enter your personal details. The fields marked with an asterisk (*) are mandatory.

  1. As an authorised lodger, you must declare that the information provided is true and correct.
  2. Select Save as draft if you want to save the return as a draft.
  3. To review the information entered into the return so far, select Review. Select Edit if you need to update a section.
  4. To print a summary of the information entered in the return, select Review and select the print icon located at the top right corner.
  5. Select Submit to lodge your final return.

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

  1. If there are no errors, select Submit to lodge the return.

A confirmation window will display when your final return has been submitted successfully.

Payment

If you have recorded your bank details in QRO Online for direct debit, you can go to the Payment section. Otherwise, select Exit to close the confirmation. You can also use one of our other payment options.

If paying by cheque, you need to send this confirmation page with your payment.

How to correct errors

To correct errors in a final return (for a reassessment), send an email with your client number and revised wages information to payrolltax@treasury.qld.gov.au.

Also consider…

Last updated: 15 June 2023