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Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office

Financial hardship and relief

Find out how we can help with your state tax and royalty obligations or your unpaid fines and penalties if you’ve been affected by financial hardship.

On this page:

    If you require assistance, we can provide help.

    Payment plans and instalments

    You may be able to pay certain tax liabilities, fines and debts in instalments.

    Tax and royalty obligations

    If you are experiencing hardship, we can discuss a payment plan for your state tax (payroll tax, land tax, betting tax), duty or royalty liability.

    We consider applications to pay by instalment on a case-by-case basis.

    Fines

    Depending on the type of fine, the fine amount and your circumstances, you may be able to apply for a payment plan. You must apply and make a payment within 28 days of the fine issue date.

    Find out about payment plans for fines.

    SPER

    If you are unable to immediately pay your debt with the State Penalties Enforcement Registry (SPER), you may be able to pay by regular instalments.

    Learn more about SPER instalment plans.

    Natural disasters

    We know that natural disasters can cause financial hardship for our taxpayers, fine recipients and SPER debtors, so we provide help to those in affected areas.

    Tax and royalty obligations

    We can help by:

    • extending the time to lodge documents or returns with us
    • extending the time for payments without charging interest
    • arranging a payment plan, where you can pay your debt by instalments.

    Contact us using our online form and we’ll get back to you as soon as possible to discuss what we can do.

    1. Select the relevant area as the ‘Subject of enquiry’.
    2. Select Email as the ‘Preferred contact method’.
    3. Click Show contact information.
    4. Complete the details in the ‘Contact us by email’ form.
    5. Select your preferred contact time for us to call you.
    6. Provide your name and contact details.
    7. Provide your client or reference number, if known.
    8. Start the ‘Details of enquiry’ field with the words Disaster relief, and provide as much relevant information as you can.
    9. Check the box authorising us to contact you.
    10. Press Submit.

    Unpaid fines and penalties

    If you believe disaster-related hardship could affect your dealings with us, please contact SPER.

    Send us an email using our online form and we’ll get back to you as soon as possible to discuss what we can do.

    1. Select Payments as the ‘Subject of enquiry’.
    2. Provide your client number or party ID, if known.
    3. Provide your name and contact details.
    4. Start the ‘Details of enquiry’ field with the words Disaster relief, and provide as much relevant information as you can.
    5. Check the box authorising us to contact you.
    6. Press Submit.

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    Last updated: 8 April 2026