Manual of Policies and Procedures

G/7.3 Payroll tax

Contact Officer

Executive Director, Finance Resource Management

Approval Date

29/08/2013

Approval Authority

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

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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