Are your wages taxable in Queensland?

The Payroll Tax Act 1971 was amended from 1 July 2009 to clarify which jurisdiction (state or territory) can charge payroll tax to prevent the possibility of double taxing (i.e. tax is charged in more than one jurisdiction).

As a guide to determine whether wages for a given month are taxable in Queensland, you can:

To determine whether interstate or overseas wages paid before 1 July 2009 were taxable in Queensland, see the interstate and overseas wages information in our historical section.

Note: These provisions may not apply to the grant of shares/options in some circumstances. See Part 2 Division 1C of the Payroll Tax Act for more information.

Begin at question 1

Question 1

Does the employee work entirely in Queensland in a month? s.9(1)(a) 

Question 2

Does the employee work in two or more states or territories in a month?  s.9(1)(b) 

Question 3

Does the employee work partly in at least one state or territory and partly in another country in a month ?  s.9(1)(b) 

Question 4

Does the employee work entirely outside all states and territories in the month but the wages are paid or payable in Queensland? s.9(1)(c) 

Question 5

Is the employee based in Queensland? s.9(1)(b)(i) 

Note: Generally, this means: is the employee's principal place of residence in Queensland?

Question 6

Is the employee based in any other state or territory? s.9(1)(b)(ii) 

Question 7

Is the employer based in Queensland? s.9(1)(b)(ii) 

Note: Generally, this means: Is the employer's ABN-registered address in Queensland, or is their principal place of business in Queensland?

Question 8

Is the employer based in any other state or territory? s.9(1)(b)(iii) 

Question 9

Are the wages paid or payable in Queensland?  s.9(1)(b)(iii) 

Question 10

Are the wages paid or payable in another state or territory? s.9(1)(b)(iv) 

Question 11

Does the employee work mainly (>50% during the month) in Queensland?  s.9(1)(b)(iv) 

Question 12

Does the employee work entirely in another country for a continuous period of more than 6 months? ss.9(1)(c) & 15A 

Message 13

Based on the information you provided, the wages are not taxable in Queensland.

Note: These wages may be taxable in another state or territory.

Message 14

Based on the information you provided, the wages are taxable in Queensland.

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Last reviewed 19 March 2012