Refunds and reassessments
Find out how to apply for a refund and when a reassessment is required.
If you believe you’re eligible for a refund of state taxes, duties or royalty, you will need to request a reassessment.
For a refund of a fine or SPER debt, you’ll need to contact us with details.
Taxes, duties and royalty
Within specific timeframes, you may be entitled to a refund if:
- your liability for tax is decreased because of a reassessment
- you overpay tax.
Reassessments
The Commissioner of State Revenue can make reassessments of a taxpayer’s liability for tax under section 17 of the Taxation Administration Act 2001.
- The Commissioner cannot be compelled to make a reassessment decreasing liability for tax.
- A decision not to make a reassessment of a taxpayer’s liability for tax is a non-reviewable decision.
- A reassessment must be made in accordance with the legal interpretations and assessing practices applied by the Commissioner for assessing liability for tax in similar circumstances when the original assessment of the taxpayer’s liability for tax was made.
A reassessment, or a request by a taxpayer for a reassessment, must be made within 5 years after the notice for the original assessment was given, subject to limited exceptions.
Reassessments decreasing liability for tax
When you apply for a reassessment decreasing your liability for tax, you must provide evidence to establish:
- the assessment was not correct or is no longer correct and there are grounds for reassessment decreasing liability due to an error, omission or change
- the explanation for and circumstances relating to the error, omission or change and any delay in seeking to correct the assessment
- how the reassessment complies with the relevant revenue law and the Taxation Administration Act
- any other relevant considerations.
For more information:
- read the public ruling on reassessments decreasing liability for tax (TAA017.1)
- see how to apply for a reassessment (for taxes, duties or royalty).
Refunds
To have your refund paid by electronic funds transfer (EFT), you can do one of the following:
- add your details to QRO Online (see how to set up bank details)
- complete the online submission form to request a refund via EFT and attach these documents
- copy of your bank statement, clearly showing the bank header, account holder name, BSB and account number
- reassessment application.
Instead of giving you a refund, we may decide to:
- use the amount for any outstanding tax liability you have
- hold the amount to use against a liability that you are expected to incur during a specific period.
If you apply for a refund in relation to tax paid by someone else, you must pass the refund amount on to that person. If you do not pass the refund on, the amount will have to be repaid with interest and possible penalties.
How to apply for a reassessment
Expand the sections below for information on how to apply for a refund or reassessment for taxes, duties or royalty.
Your payroll tax liability or refund will be automatically calculated when you lodge your annual or final return. If you have overpaid during the year, we will apply the amount to any outstanding liabilities you have, then refund any remaining amount to you. The refund process may vary if you are a member of a group.
Any periodic returns containing errors need to be reassessed before we can issue a refund. You can request a reassessment:
- in QRO Online (see the tutorial on correcting errors)
or
- by sending an email to payrolltax@treasury.qld.gov.au with updated wage figures.
If you have shown the correct amount in your lodged return, but have accidentally overpaid, you can request the refund of an overpayment by emailing payrolltax@treasury.qld.gov.au. Make sure to include:
- your client details
- the reason for the overpayment
- the return period in which you overpaid tax.
If you have no outstanding liabilities and a refund is due, we may:
- transfer funds to your nominated bank account (see how to set up your bank details)
- hold the amount for any liability that might arise within 60 days.
You have up to 5 years from the date of the overpayment to request a refund.
Your betting tax annual liability or refund will be automatically calculated when you lodge your annual or final return. If you have overpaid during the year, we will apply the amount to any outstanding liabilities you have, then refund any remaining amount to you.
For monthly returns containing errors that affected your liability, we will need to reassess them before we can issue a refund. Contact us if you find errors after lodging your return.
If you have shown the correct amount in your lodged return but have accidentally overpaid, you can request the refund of an overpayment. Make sure to include:
- your client number and details
- the reason for the overpayment
- the return period in which you overpaid betting tax.
If you have no outstanding liabilities and a refund is due, we may:
- transfer funds to your nominated bank account (see how to set up bank details)
- hold the amount for any liability that might arise within 60 days.
You have up to 5 years from the date of the overpayment to request a refund.
In some cases, your land tax liability may need to be reassessed and you may be eligible to claim a refund—for example, you didn’t claim an exemption or the value of your land decreased.
You can request a reassessment online or by email or post:
- Submit an enquiry via QRO Online
- Email landtax@treasury.qld.gov.au
- Post your submission to:
Queensland Revenue Office
GPO Box 2476
Brisbane QLD 4001.
If you believe you are eligible for a reassessment for a transfer (stamp) duty-related transaction, you may need to contact us with the details.
Find out about duty reassessments and how to apply.
If you have made an error in your insurance duty return and need a reassessment—or if you believe you are eligible for a refund—you need to contact us with the details.
If you are an approved exempt charitable institution or not-for-profit community organisation and you are seeking a refund of the insurance duty you have paid on your premium, you will need to contact your insurer.
Find out about insurance duty reassessments and how to apply.
If you believe you are eligible for a vehicle registration duty reassessment, you need to contact us with the details.
Find out about vehicle registration duty reassessments and how to apply.
If you believe you are entitled to a reassessment because your mineral or petroleum royalty liabilities have been incorrectly assessed, you need to contact us with the details.
Find out about royalty reassessments and how to apply.
Fines
If you believe you’re eligible for a refund, contact us with the details.
SPER
If you’ve made an overpayment, you may be entitled to a refund.
- Find out how to apply for your refund.
- See when we contact you about SPER debts and unclaimed funds.