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Tax at UQ

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UQ is a registered business with an Australian Business Number (ABN) 63 942 912 684.

We are:

  • an income tax exempt body under the Income Tax Assessment Act 1997
  • not exempt from paying fringe benefit tax (FBT), goods and services tax (GST) and taxes internationally
  • classed as a charitable institution registered with the Australian Charities and Not-for-profits Commission
  • a deductible gift recipient. Donors may be able to claim an income tax deduction for their donations or gifts.

See the full details of our tax status.

For information on payroll, individual or employment tax, contact your HR Client Services team or read Pay, leave and entitlements.

Engaging workers at UQ 

As part of doing business, UQ engages various types of workers (consultants, contractors, collaborators, partners). Regardless of the name, it is a requirement when hiring a worker to check if they are an employee or a contractor.  It's important to do this as it affects:

  • UQ's tax, super and other obligations (such as workers compensation insurance)
  • your workers' entitlements.

Remember, it's against the law to wrongly treat an employee as a contractor, so you need to check that you've got it right. If you don’t get it right, penalties may apply.

Pre-engagement assessments

You must complete an assessment before engaging a worker. This ensures that you are engaging the worker in the correct manner. It also means you are aware of any additional obligations UQ has, such as superannuation or payroll tax. 

Super contributions for contractors

If you pay individual contractors mainly for their labour, they are employees for superannuation guarantee (SG) purposes. You may need to pay super to a fund for them, which is a cost to your business unit. It doesn't matter if the contractor has an Australian business number (ABN). 

The UQ Contractor Employment Taxes Checklist assesses your arrangement for this obligation. If unsure how to complete, please contact the UQ Tax team for assistance.

UQ Tax