Taxes and royalties

The Office of State Revenue (OSR) is part of Queensland Treasury. We are responsible for collecting state taxes and royalties, and administering the Queensland First Home Owners’ Grant.

The revenue we collect provides about $13 billion in income for Queensland. We put this money back into roads, schools, hospitals and health services, as well as art galleries and community events. This helps to grow our economy and improve the wellbeing of all Queenslanders.

Watch our short video to find out more about who we are and what we do.

OSRconnect

Our online lodgement system, OSRconnect, allows registered self assessors of duties, payroll tax and royalties to conveniently lodge their transactions or returns.

Rulings

Public rulings and royalty rulings set out the Commissioner’s interpretation of the laws that we administer.

The rulings clarify how potentially ambiguous provisions will be applied, or outline circumstances where the Commissioner can exercise discretion to waive certain requirements.

Rulings may also list which factors the Commissioner will consider when making a decision, or the evidence required to establish a fact.

Duties

We administer different types of duty under the Duties Act 2001.

If you are a transfer duty self assessor, use our toolkits to help you lodge transactions using OSRconnect.

Payroll tax

Payroll tax is payable in Queensland when the total annual Australian taxable wages of an employer (or group of employers) exceed the threshold.

Land tax

Land tax is calculated on the freehold land you own in Queensland at midnight on 30 June each year.

Royalties

Mining and petroleum royalties are payments made to the state for the right to extract petroleum, gas and most minerals.

Read the royalty statistics outlining the total royalties paid for previous years.

Home owner grants

The Queensland First Home Owners’ Grant is available for first home buyers who are buying or building a brand new home.

Last updated: 22 June 2017