Accessible Page Links

  • Access keys
  • Skip to primary navigation
  • Skip to content
  • Skip to footer

Queensland Government

Site Links

  • Home
  • Site map
  • Contact us
  • Help
  • Site Search

Queensland Treasury

Office of State Revenue


Primary Navigation

  • I am a ...

  • Browse ...

    • About us
    • Duties
    • Land tax
    • Payroll tax
    • First home owner grant
    • Royalties
    • Legislation & Rulings
    • Historical library
    • News
  • Search ...

  • Site Tools

    • Toolkit
    • Calculators
    • Forms
    • Online lodgement

Businesses in Queensland

Need to know about payroll tax? Which transactions attract duty? As a business, what are your responsibilities to the Office of State Revenue? This area explains what you need to know about business-related taxes, how they are calculated, and whether you are eligible for an exemption or concession. You can also download any forms you need, and lodge and pay returns electronically.

 

  • Who is liable for payroll tax?

    Are you a business or part of a group of businesses that pays $1 million or more in wages per year?

  • Lodge payroll tax returns online

    Need to lodge a monthly or annual payroll tax return?

  • Landholder duty

    Landholder duty applies to relevant acquisitions
    in private or public landholders made on or after 1 July 2011.

  • Mining and petroleum royalties

    Royalties are payable for the sale, disposal or use of certain commodities.

  • Land tax

    Land tax is charged yearly on business properties with a relevant unimproved value of $350,000 or more.

  • Corporate trustee duty

    Shares acquired in corporations that hold property on trust may be liable for duty.

  • Transfer duty

    When buying certain types of property, you will have to pay duty.

  • Forms for businesses

    Download the forms you need.

Calculators

Our calculators will help you to determine your tax liability for duties and payroll tax. You can also use the land tax estimator to get a general idea of your land tax liability.

Want to be notified of changes, including updates to rulings and forms?

Subscribe to get the latest updates sent directly to you.

subscribe
So what's changed?

Top call centre questions

When do I become liable to pay payroll tax?
An employer, or group of employers, becomes liable to pay payroll tax when their total yearly Australian taxable wages exceed $1 million. See payroll tax overview for more information.
What is the land tax threshold?
There are two different land tax thresholds, one for individuals and one for companies, trustees and absentees. See thresholds for more information.
Do I qualify as a charitable institution?
This will depend on the nature of your activities. See charitable institutions for more information.
What happens if I don’t pay my tax liability on time?
Unpaid tax interest (UTI) will accrue on a tax liability once the due date passes, and will continue to accrue until the primary tax is fully paid. You may also be charged penalty tax if you do not pay on time. See unpaid tax interest and penalties for more information.
Do I have to pay duty when creating a trust or acquiring a trust interest?
If you create or terminate a trust over dutiable property in Queensland, or acquire or surrender an interest in a trust that holds dutiable property (either directly or indirectly) in Queensland, you must pay transfer duty. Certain transactions may be exempt from duty. See trusts for more information. 

Footer Links

  • Home
  • Site map
  • Contact us
  • Definition of terms
  • Historical library
  • Help
  • RSS
  • Subscribe/Unsubscribe

Footer Search



Office for State Revenue Site Wide Links


  • Copyright
  • Disclaimer
  • Privacy
  • Access keys
  • Other languages
  • Queensland Government Gateway

© The State of Queensland (Queensland Treasury) 2012

Queensland Government