Site Map—Office of State Revenue, Qld

Accessible Page Links

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

Primary Navigation

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

Subscribe to get the latest updates sent directly to you.

So what's changed?

About us
Overview Copyright Disclaimer Privacy policy Right to information Client services Client charter Service standards Audits Objections and appeals Mail handling and security Complaints Payment options Paying by instalments Refunds Fees and charges Corporate documents Certificate of Assurance program Revenue management system (RMS) Annual Report State Budget Careers Contact us

Duties
Rates of duty First home concession rates Charitable institutions Exemptions & concessions Reassessments Transfer duty Exemptions and concessions Calculating transfer duty Aggregation Business assets Partnerships Taxi & limousine licences Trusts Trust deeds Variation of a trust Insurance duty Returns Apportionment of premiums Public liability insurance Vehicle registration duty Exemptions Vehicle transfers between family members Landholder duty Calculating landholder duty Exceptions Corporate trustee duty Audit program Registered self assessors

Land tax
Land tax rates Overview Owner types and thresholds Liability—taxable value Clearance certificates Exemptions Extended payment option (EPO) Audit program

Payroll tax
Overview Liability Checklist of taxable wages Compensation Directors' fees Employees Employment agents Fringe benefits Non-cash benefits Paid parental leave Queensland taxable wages Superannuation contributions Termination payments Union branches & sub-branches Union payments Threshold, exemptions & rebates Exemption thresholds Exempt allowances Exempt employees Exempt leave General rebates Film production rebate Incentive rebate—apprentices/trainees Charitable institutions Grouping Businesses that are part of two groups Choosing a DGE Common control Common employees Related corporations Retrospective exclusions from grouping Tracing corporations Trade unions Contractors Contractor provisions decision tree 90-day exemption 180-day exemption Ancillary labour exemption Commissioner discretion Door-to-door sales Insurance exemption Labour exemption Owner–drivers Services not ordinarily required Shares & options Returns Deductions Periodic returns Final returns Annual return Penalties for late lodgement Standard Business Reporting Top tips for self assessors Self assessor toolkits

First home owner grant
Eligibility Your obligations Disqualifications $1 million cap $750,000 cap Applying for the grant Required documentation Payment of the grant FHOG statistics Approved agents

Royalties
Overview Administration changes Key dates Royalty rates Returns and payments Revenue statistics

Legislation & Rulings
General Charitable institutions Ex gratia Objections & appeals Record keeping UTI & penalties Past UTI rates UTI explained for duties self assessors What is an assessment? GST Payments & refunds Instalment options Legislation Public Rulings Draft Public Rulings Duties First home owner grant Fuel Subsidy Scheme General Land tax Payroll tax Tax administration Conversion from Practice Directions and Revenue Rulings

Historical library
OSR history History of state taxes Timeline of OSR events Revenue collected Acknowledgements Abolished taxes Previous rates & thresholds Fuel subsidy History of the scheme Bulk end users (BEU) BEU licences, claims & payments BEU record-keeping Fuel retailers Marine retailers Retailer licences, claims & payments Retailer record-keeping Off-road diesel users Definitions Superseded Public Rulings Superseded Revenue Rulings Superseded Practice Directions Budget Old brochures & information sheets Old forms Old news and announcements 2010 announcements 2009 announcements 2008 announcements 2007 announcements 2006 announcements Old eRevenue Qld

News
News and updates Email subscriptions Events calendar Tips—using the events calendar Twitter