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

Late lodgement and late payment of payroll tax

Unpaid tax interest (UTI) and penalties may apply if you do not lodge a return or make a payment on time.

Late lodgement of returns

If we issue you with a default assessment notice because you did not lodge a payroll tax return by the due date, you will be charged penalty tax (75% of the payroll tax and any mental health levy). This is in addition to your existing payroll tax and mental health levy liability.

Penalty tax may increase by up to 20% in certain circumstances.

Penalty tax may be remitted in some instances. Read the public ruling on penalty tax (TAA060.2) for more information.

Late payment of tax

UTI will accrue on any unpaid payroll tax and mental health levy, from the day after the payment was due until payment is received in full.

If any payroll tax, including penalty and UTI, is not paid by anyone in a group, each of the other businesses in the group is liable for the amount. This applies regardless of whether the business was an employer during that period.

Read about UTI and penalties for the current rates and how they are applied.

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Last updated: 16 March 2023