Final returns for payroll tax

If you are registered for payroll tax and undergo a change of status during a financial year, you must lodge a final return with us within 21 days of that change so we can finalise your payroll tax before your annual return is due.

You will also need to reconcile your mental health levy if your status changed after 1 January 2023. This reconciliation will differ depending on your employer status.

QRO Online will determine the start date of your final return when you are preparing to lodge it. The start date is usually 1 July of the current financial year. If you have only registered for payroll tax during the current financial year or have already had a status change during the current financial year, it may be different.

You will need to enter the end date for the return. This should be the day before your status change happened. For example, if your status changed on 30 April, the end date of your final return is 29 April.

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

You must pay any tax shortfall (final liability) when you submit your final return. If you do not lodge and pay by the due date, you may also be liable for interest and penalties.

If you are entitled to a refund, we will process it when we receive your final return.

Lodging an annual return for the same year

If you lodge a final return because of a change of status and then continue to pay taxable wages in the same financial year, you must still lodge an annual return at the end of the financial year. You do not declare the wages that were included in the final return.

Lodging the final return

You can lodge your final return online through QRO Online. Read our final return tutorial for step-by-step instructions on lodging the return.

If you find an error in a final return after you have lodged it, you need to request a reassessment. Send an email with your client number and revised wages information to payrolltax@treasury.qld.gov.au.

Lodging a mental health levy final return

A mental health levy final return must also be lodged when grouped employers undergo a change of status. Regardless of which member undergoes the change of status, it is the designated group employer’s (DGE) responsibility to lodge the mental health levy final return.

This return is due 21 days after the end of the DGE’s periodic return period in which the change of status occurs. Group members are required to provide certain information to their DGE to allow them to reconcile the mental health levy for the group.

Also consider…

• Find out how to pay your payroll tax liability.
• Read about the mental health levy.
• See how to print from QRO Online.
• Learn about exemptions for payroll tax.
• Get help using QRO Online.
• Discover how we handle complaints and objections.
• Learn about grouping for payroll tax.
• Download the payroll tax user guide.