Payroll Tax Act 1971
LegislationReferenced in 13 bills
Emergency Services Reform Amendment Bill 2023
This bill restructures Queensland's emergency services by transferring the State Emergency Service and marine rescue functions from Queensland Fire and Emergency Services to the Queensland Police Service. It establishes a new State Disaster Management Group chaired by the Premier to provide faster strategic oversight during disasters, and makes consequential amendments across more than 20 pieces of legislation to ensure workers' compensation, civil liability protections, and Blue Card requirements continue for volunteers.
Revenue and Other Legislation Amendment Bill 2025
This bill implements several 2025-26 State Budget measures and makes other amendments across seven Acts. It extends the doubled First Home Owner Grant and the apprentice payroll tax rebate, introduces contingency windfall taxes to protect foreign surcharge revenue, reforms how Budget Estimates hearings are chaired, and clarifies SPER registration fee rules.
Revenue and Other Legislation Amendment Bill 2018
This bill amends a wide range of Queensland legislation covering tax administration, electronic property conveyancing, fine enforcement, alcohol restrictions in Indigenous communities, cultural heritage protections, and the Cross River Rail project. It is administered by the Deputy Premier, Treasurer and Minister for Aboriginal and Torres Strait Islander Partnerships.
Revenue Legislation Amendment Bill 2022
This bill implements a range of revenue measures from the 2021-22 and 2022-23 Queensland State Budgets. It introduces a new mental health levy on large employers, reforms land tax to account for interstate property holdings, increases coal royalty rates during periods of high prices, and provides tax relief for small businesses, apprentice employers, and retirement visa holders.
Meriba Omasker Kaziw Kazipa (Torres Strait Islander Traditional Child Rearing Practice) Bill 2020
This bill creates Australia's first legal framework to recognise Torres Strait Islander traditional child rearing practice (Ailan Kastom), where children are permanently placed with cultural parents within the extended family network. It establishes a Commissioner to decide applications for cultural recognition orders that legally transfer parentage, resulting in new birth certificates that reflect a person's cultural identity.
Royalty Legislation Amendment Bill 2020
This bill overhauls how Queensland charges royalties on petroleum production, replacing the old wellhead value method with a simpler volume-based model from 1 October 2020. It also brings mineral and petroleum royalty administration under the Taxation Administration Act 2001, creating a consistent framework with state taxes.
Revenue Legislation Amendment Bill 2023
This bill implements several 2023-24 State Budget revenue measures and makes technical amendments to Queensland tax legislation. It creates tax concessions to encourage build-to-rent housing developments with affordable housing, simplifies the land tax home exemption, extends payroll tax relief for regional employers and apprentice wages, and closes off common law tax refund claims.
Revenue Legislation Amendment Bill 2018
This bill makes changes across several Queensland revenue laws to implement 2017 election commitments and 2018-19 Budget measures. It increases duties on foreign property buyers and luxury vehicles, extends the boosted First Home Owner Grant, raises land tax on large landholdings, extends the payroll tax rebate for apprentice and trainee wages, modernises the primary production land tax exemption, validates historical mining royalty assessments, and enables electronic delivery of land tax documents.
Betting Tax Bill 2018
This bill introduces a 15% point-of-consumption betting tax on the net wagering revenue that betting operators earn from customers located in Queensland. It replaces the old wagering tax (which was based on where the operator was located) and brings Queensland into line with similar taxes in South Australia and Victoria.
Revenue Legislation Amendment Bill 2024
This bill removes stamp duty for first home buyers purchasing new homes or vacant land to build on, with no property value cap. It also lets home buyers rent out part of their property without losing stamp duty concessions, and exempts medical practices from payroll tax on wages paid to GPs.
Betting Tax and Other Legislation Amendment Bill 2022
This bill increases Queensland's betting tax from 15 to 20 per cent by adding a 5 per cent racing levy, and directs 80 per cent of that revenue to Racing Queensland to fund the racing industry. It also makes administrative changes to support the new mental health levy on large employers.
Revenue and Other Legislation Amendment Bill 2024
This bill implements several 2024-25 State Budget revenue measures. It makes it cheaper for first home buyers by increasing stamp duty concession thresholds and doubling the First Home Owner Grant to $30,000, while raising surcharges on foreign and absentee property owners and extending payroll tax rebates for apprentice and trainee wages.
Revenue and Other Legislation Amendment Bill 2019
This bill implements 2019-20 Queensland Budget revenue measures across land tax, payroll tax, and petroleum royalties. It raises the payroll tax exemption threshold to help smaller businesses, introduces a higher payroll tax rate for large employers, increases land tax on large corporate landholdings and foreign owners, lifts the petroleum royalty rate, and provides a payroll tax discount for regional employers.