Payroll tax grouping in Queensland
In Queensland, the designated group employer subtracts the group's deduction from its own taxable wages when it works out its periodic liability under the Payroll Tax Act. The commissioner can make an exclusion order taking a business out of a group.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
The rules in Queensland
| What it is | Value | When it applies | Where it is set |
|---|---|---|---|
| Related companies form a group | Yes | As published on 1 July 2026 | s 69: groups of corporations |
| Businesses that use each other's employees form a group | Yes | As published on 1 July 2026 | s 70(1): use of common employees |
| Businesses under common control form a group | Yes | As published on 1 July 2026 | s 71(1): commonly controlled businesses |
| Voting power in a company above which a person has a controlling interest | 50% | As published on 1 July 2026 | s 71(2)(e): voting shares of a corporation |
| The commissioner can exclude a business from a group | Yes | As published on 1 July 2026 | s 74(1): exclusion order |
| Group member that subtracts the group's deduction from its taxable wages | The designated group employer | As published on 1 July 2026 | s 26(1): designated group employer's periodic liability |
| Each group member is liable for tax another member fails to pay | Yes | As published on 1 July 2026 | s 51A(2): joint and several liability |
Each rule is read from the source and provision shown; the sources are listed below. Checked 15 Oct 2026.
What it means for your books
- The group's deduction appears in the designated group employer's records, set against that member's taxable wages, while each other member's records show its own wages.
- Shareholding records for each company show who holds voting power above the share in the table, which is where Queensland's Act places a controlling interest.
- Businesses that use each other's employees are grouped, so records of which business each employee worked for, and any recharges for that work, belong in the books.
- An exclusion order from the commissioner is worth filing with the group's records. Because a member is liable for tax another member fails to pay, questions about that exposure go to your accountant or the Queensland Revenue Office.
General information
Sources
- Payroll Tax Act 1971 (Qld), reprint current as at 1 July 2026
Office of the Queensland Parliamentary Counsel. Reprint current as at 1 July 2026, released 1 July 2026. Checked 15 October 2026.
Sourced from the Queensland Legislation website (www.legislation.qld.gov.au), licensed under CC BY 4.0 Licence: CC BY 4.0.
- Payroll tax
Queensland Revenue Office. Page modified 17 August 2026 (article:modified_time metadata), released 17 August 2026. Checked 15 October 2026.
© The State of Queensland (Queensland Treasury) Licence: Queensland Treasury copyright notice: copyright, State of Queensland (no commercial reproduction without written permission).
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