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Office of State Revenue (OSR)

The Office of State Revenue (OSR) manages Queensland's revenue base by administering simple, efficient and equitable revenue management services for State taxes, royalty revenue and grant schemes. Delivery and administration of state taxation involves the following activities:

  • revenue collection services (comprising stamp duty, payroll tax, land tax and miscellaneous taxes), including revenue investigation and revenue debt recovery
  • revenue policy advice, incorporating the provision of policy advice and legislative and ministerial services, to maintain and improve the State’s revenue collection system
  • grant schemes administration, including the First Home Owner Grant (FHOG).

OSR also includes the State Penalties Enforcement Registry (SPER), which manages the State’s collection of fines and penalties.

Further information

Office of State Revenue website
Includes information about the First Home Owner Grant, duties, returns, payroll tax, land tax, debits tax, and royalties.

State Penalties Enforcement Registry website
Includes information about options for paying debt, enforcement, court ordered monetary fines and offender debt recovery notices.

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Last reviewed 13 March 2014