Union branches and sub-branches

A branch or sub-branch (also called a ‘lodge’) of a union may need to register as an employer in certain circumstances, depending on whether the branch is incorporated under a statute or not. This applies to both employee and employer unions or associations.

A state branch of a federally registered union will not be a separate legal entity from its federal or parent union, unless the branch is separately incorporated under a statute.

Branch is not incorporated under a statute

If a branch or sub-branch is not incorporated under a statute separately from its parent union, the parent union is considered to be the employer of the branch or sub-branch employees.

If this applies, the parent union must:

• add its wages to those of its branches and sub-branches when determining whether it is liable for payroll tax
• be the only employer registered for payroll tax
• include all the wages of its branches and sub-branches as taxable wages in its payroll tax returns.
  

Branch is incorporated under a statute

If the branch or sub-branch of a parent union is incorporated under a statute, that branch or sub-branch is:

• a legal entity separate from its parent union
• the employer of its employees for payroll tax.

This includes branches registered and incorporated under the Industrial Relations Act 1999 (Qld) or Associations Incorporation Act 1981 (Qld).

The branch or sub-branch must:

• determine its payroll tax obligations separately from the parent union
• register for payroll tax when its taxable wages exceed the threshold
• not include any taxable wages paid or payable by the parent union in its payroll tax returns.