Payroll tax registration in Queensland
Queensland's table sets a weekly wage amount for registration, counting wages paid anywhere, and a separate rule for groups: a group member paying Queensland wages registers whatever its own wages are. The application is due within the days in the table after the month the employer meets the criteria, and returns follow each monthly return period, with an annual return due after the end of June.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
The rules in Queensland
| What it is | Value | When it applies | Where it is set |
|---|---|---|---|
| Days after the month an employer meets the criteria to apply for registration | 7 days | As published on 1 July 2026 | s 53(1): application for registration |
| Weekly wages paid anywhere above which an employer paying Queensland wages must register | $25,000 | As published on 1 July 2026 | s 52(a): wages of more than a weekly amount |
| A group member paying Queensland wages must register, whatever its own wages | Yes | As published on 1 July 2026 | s 52(b): group members |
| Days after the end of each monthly return period that the return is due | 7 days | As published on 1 July 2026 | s 59(1): periodic returns |
| Days after 30 June by which the annual return is due | 21 days | As published on 1 July 2026 | s 63(2): annual return |
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
- A group member's own wage total doesn't decide registration, so its books need the date it joined the group and the first month it paid Queensland wages.
- For an employer outside a group, the weekly test counts wages paid in other states too. Weekly totals split by state show the month the amount in the table was first passed.
- Each monthly return draws on the wages for its return period, and the annual return covers the financial year. Keeping each return's wage figures with the year's Queensland wage totals means the annual return can be checked against the months already reported.
- Whether the business meets the criteria is a question for your accountant or the Queensland Revenue Office, and the weekly totals and group joining date in the books are what that question is answered from.
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).
Bookkeeping for employers
Keep your books ready for the questions employers get asked
We look after day-to-day bookkeeping for businesses across Australia, so your records are up to date when you need them.