Payroll Tax Act 1971 - Queensland

Service summary

The Payroll Tax Act 1971 imposes payroll tax on employers who pay taxable wages in Queensland..

If you are an employer, or part of a group of employers, who pays taxable wages in Queensland, you must register for payroll tax when your weekly Australian wages is more than $21,153.

Service type

Regulatory Obligation

An obligation defined in law. A business must comply with relevant services.

Publications Details

Forms and user guides are available from Queensland Government publications -Treasury

Additional information

Information about payroll tax


Appeal process


Read about the complaints and objections process.

Administering agency

Queensland Treasury

Act(s) name

Payroll Tax Act 1971 (Queensland)

Taxation Administration Act 2001 (Queensland)

Contact details

Office of State Revenue
Queensland Treasury

Mailing address:
GPO BOX 2248
Brisbane, Queensland 4001


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Supporting information


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