Payroll tax UTI calculator help

The calculator helps you calculate unpaid tax interest (UTI) in accordance with section 54 of the Taxation Administration Act 2001. It is for periodic returns only.

UTI will accrue on any unpaid payroll tax, from the date after the payment was due until the payment is received in full. Read more about payroll tax late lodgement and payment.

Note: To calculate UTI on an annual or final return, use the annual/final liability payroll tax calculator.

Instructions

Enter the details and click Calculate. The system will determine the amount of UTI payable.

Terms used in the calculator

Document details

  • File reference (optional)
    Enter your reference number if you wish to print and retain a copy of the calculation.

Return details

  • Lodgement frequency
    Choose the lodgement frequency from the drop-down list.
  • Return period
    Select the return period.
  • Payment date
    Enter the date your payment will be received by us.
  • Enter the payroll tax for the period ($)
    Enter the amount of payroll tax liability calculated on your Queensland taxable wages in accordance with the Payroll Tax Act 1971. Click Calculate to display unpaid tax interest details.

Unpaid tax interest (UTI) details

  • UTI start date
    This will default to the day after the payment for that particular return was due. See payroll tax due dates.
  • Number of days UTI accrued
    This is the number of days from the payment due date to the payment date you entered above.
  • UTI rate (% p.a.) and daily UTI amount ($)
    UTI accrues on a daily basis on any unpaid payroll tax, from and including the day after the payment was due until payment is received in full.
    The UTI rate is reviewed each year. If your payment is late, you need to calculate the amount of UTI that has accrued and include this in your payment.

Assessment details

  • UTI to be paid with lodgement (in $)
    Displays the UTI to be paid with the lodgement
  • Total liability (in $)
    Displays the total liability amount of the assessment based on the payment date entered.
Last updated: 18 May 2020