Paying by instalments
In some situations, it’s possible to pay your state tax (payroll tax, land tax, betting tax, duty or royalty liability), fine or SPER debt in instalments.
Taxes, duties and royalty
We consider applications to pay by instalments on a case-by-case basis. You should understand the terms and conditions and what you need to provide when applying.
Terms and conditions
- You must pay all instalments on time.
- Late payment interest will continue to accrue on the unpaid amount until the debt is repaid in full.
- You must agree to meet all other tax obligations in future.
- You must pay all instalments by direct debit from your bank account. You must maintain sufficient funds in your account to guarantee payment of each instalment on the due date.
- If the payment due date (the original due date for payment of the liability) has passed, you must pay at least 20% of the debt when you submit an application for payment by instalment (in some cases, we may not require this).
- Your application form must be complete and have relevant documents attached—if not, your instalment application will be rejected and recovery action will continue.
- You must notify us of any significant change in your business/financial affairs (good or bad) that affects your ability to pay. If your position changes and you are able to repay the debt, you must pay off the debt immediately.
- The Commissioner will regularly review the arrangement and may decide to increase the instalment amounts.
- You must be financially solvent. If during the arrangement period you become insolvent, you must notify us immediately. The Commissioner may ask for evidence of this at any time.
- If a statutory charge is registered on your property, you must pay all associated costs.
- The Commissioner may, at any time, end the arrangement (by notifying you in writing).
- If the Commissioner ends the arrangement, any outstanding amount must be paid immediately.
- The Commissioner’s decision about extending the time for paying a tax law liability or ending a payment arrangement is final.
See section 34 of the Taxation Administration Act 2001 for more information.
How to apply
Complete an application for a payment arrangement (Form TA4). (Do not use this form to apply for an extended payment option for land tax.)
If there are 2 or more clients, each client must complete a separate application form.
You may be asked to provide further supporting information.
Email your completed forms to qrodebt@treasury.qld.gov.au or post:
Queensland Revenue Office
GPO Box 139
Brisbane Qld 4001.
Land tax options
The above instalment plan is for outstanding land tax debts to be paid over a term longer than 6 months.
There are 2 other types of payment plan available for land tax:
- Extended payment option (EPO) to make 3 equal payments 45, 90 and 150 days after the date of the assessment notice. You must apply within 35 days of your assessment notice.
- QRO Online payment plan, for outstanding land tax debts to be paid within 6 months.
Interest applies to instalment and payment plans, but does not apply to an EPO (unless your second or third instalment is late).
Extended payment option for land tax
Use the extended payment option (EPO) to make 3 equal payments 45, 90 and 150 days after the date of the assessment notice. The specific due dates for each payment are stated in your assessment notice and cannot be changed without cancelling your EPO.
Interest does not apply to the EPO (unless your second or third instalment is late).
You need to register a separate EPO arrangement for each financial year’s assessment.
To qualify for an EPO, you must:
- register online within 35 days
- nominate a bank account to pay by direct debit.
You can register for the EPO at QRO Online within 35 days of the issue date of your assessment notice. If you try to register after the 35-day deadline, the EPO option will not be available. If you don’t have an QRO Online account yet, follow these steps to set one up.
- Log in and select:
- My land under My portfolio for your personal land tax account
- View accounts for another person, company or trust.
- Select Payments from the side menu.
- Select Request for extended payment option (EPO).
- Choose the bank account you want to use to make payment. If you haven’t added a bank account yet, select Add bank.
- Select Request EPO.
You’ll know your EPO is approved when you see Payment plan in your QRO Online account.
QRO Online will help you track your EPO payments. Select Payments, then View details (beneath the Payments due heading) to see amounts and due dates.
If you don’t register within the 35-day deadline, you must pay the full amount by the due date on the assessment notice (90 days after the issue date).
The EPO is only available if you pay by direct debit.
Amounts you pay using another method will be considered ‘part-payments’ and not EPO payments. In those situations, regardless of the amount of the part-payment, unpaid tax interest (UTI) on outstanding amounts will begin to accrue on the 91st day from the date of the assessment notice.
Instalment amounts will be debited from your nominated bank account. Once you have nominated an account, it cannot be changed unless you tell us in writing at least 7 days before the date on which you wish the changes to take effect.
Find out how to set up a direct debit.
There are a few conditions that you will need to know when registering for the EPO.
- Sufficient funds
If there are not enough cleared funds in your account on any of the instalment dates, the EPO will be cancelled.
The table below sets out the new due date and amount payable, and the day unpaid tax interest (UTI) will start to accrue if you miss a payment.
| Instalment missed | New amount payable | New due date | Start date for UTI |
|---|---|---|---|
| 1st instalment | Full amount | 90th day | 91st day |
| 2nd instalment | 2nd and 3rd instalment amounts | 90th day | 91st day |
| 3rd instalment | 3rd instalment | 90th day | 91st day |
- Reassessments
Your land tax can be reassessed at any time during the period you are making EPO payments, in which case your EPO instalments may change.
If the reassessment is:
-
- 30 days or more before your next instalment is due—the amount of your remaining instalments may be adjusted for the reassessment
- less than 30 days before your next instalment due date—the next instalment will be the same, but subsequent payments will be adjusted
- issued after the EPO is finished—you will receive either:
- a refund
or - a new assessment notice with 30 days to pay any additional amounts (the EPO will not be available for this notice).
- a refund
We will notify you if this happens.
- Early payments
Even if you elect to pay using the EPO, you can still pay the full amount or outstanding balance at any time. Once your payment is received, the EPO will be cancelled automatically.
You do not get a discount for choosing to make 1 payment, or paying early.
- Payment errors
If a payment fails and your EPO is cancelled because of an error on our part, you can call us to have the EPO reinstated. This does not include situations where you have provided incorrect bank details, or do not have sufficient funds at the time of the scheduled instalment dates.
QRO Online payment plan for land tax
Before you can apply for the QRO Online payment plan, you’ll first need to create an account and verify your identity. Once your account is set up, you can manage your land tax online (e.g. download assessment notices, claim exemptions, make payments).
Follow these steps to apply for the payment plan:
- Log in to QRO Online.
- Select:
- My Land for your personal land tax account
- View accounts for a company, trust or another person.
- Select Payments from the side menu.
- Select Request for payment plan.
- Complete the details and click Submit.
If your application is approved, we’ll send you an email to confirm the payment plan. You’ll find details under Upcoming payments.
Fines and infringements
If your fine amount is $200 or more, you can choose to pay it off over time as part of a payment plan.
You’ll need to make a first payment of at least $60 within 28 days of the issue date shown on the notice.
After you’ve set up your payment plan, the State Penalties Enforcement Registry (SPER) will send you a letter telling you when your voluntary instalment plan payments are due.
See how to pay or set up a payment plan for a fine.
SPER debts
If you can’t afford to pay your whole debt with the State Penalties Enforcement Registry (SPER) immediately, you may be able to pay by regular instalments.
Read about out: