June 2013 Industry Update

Queensland's Office of State Revenue targets construction industry employers

Queensland’s Office of State Revenue (OSR) is currently examining payroll tax compliance in the building and construction industry.

The OSR is focusing on employers in the industry who are attempting to avoid paying payroll tax for contractors or employees, for example:

  • Employers who incorrectly exempt workers engaged under Australian Business Numbers (ABNs) from their payroll tax liability; and
  • Employers who attempt to disguise the number of employees they have by splitting their workforce over multiple companies, or via similar methods.

Higher penalties apply where employers provide misleading information and/or do not cooperate openly and honestly with investigations.  On the other hand, voluntary disclosures of payroll tax liabilities will generally attract a lower penalty than those that are found following an investigation.

The best way to make sure you avoid any penalties is to do the right thing. The OSR website has plenty of information on payroll tax liability that Queensland employers should familiarise themselves with:

Further information

OSR Website

Email: disclosures [at] osr.qld.gov.au

Phone: (07) 3012 2757

 

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