G/7.3 Payroll tax

Policy Owner	Executive Director, Finance and Deputy Chief Financial Officer
Approval Date	29/08/2013
Approval Authority	Vice-President (Finance) and Chief Financial Officer
Date of Next Review	01/09/2016

Modification History

Payroll Tax is a State based tax payable where the salary and wages for an employer exceeds a nominated threshold. The University's annual salary and wages for Queensland exceeds the current exemption threshold and therefore falls within the compliance requirements of State legislation.

Payroll tax is payable in the state in which the work is performed. The University is required to register for payroll tax in each state and territory where work is performed.

It is mandatory that the Human Resources Department are informed as soon as it is known that work will be performed in a state other than Queensland.

Individual state payroll tax rates and appropriate legislation can be sourced from the respective state revenue office web site.

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Modification History

Date	Sections	Source	Details
26.07.22	All	Vice-Chancellor and President	Revised to update position title from Chief Financial Officer to Vice-President (Finance) and Chief Financial Officer
05.05.21	All	Director, Governance, Legal and Performance	Minor editorial changes to align with Repositioning QUT for a post-COVID world organisational change - effective 31.01.21
29.08.13	All	Executive Director, Finance and Resource Planning	Periodic review- policy revised
19.06.08	All	Acting Executive Director, Finance and Resource Planning	Revised policy
06.09.05	All	Executive Director, Finance and Resource Planning	New policy

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