Ex gratia relief

The Under Treasurer may provide ex gratia relief when there is an anomaly in state tax legislation that results in the legislation being applied in an unintentional way. You can apply for ex gratia relief if you believe this has happened in your particular situation.

Each application is considered on a case-by-case basis.

How to apply

An application must:

• be made in writing
• give a detailed explanation of the circumstances of your case
• name the tax for which relief is sought
• detail the reasons your case warrants relief.

If you apply before your state tax liability is raised, your tax liability will still be assessed, regardless of whether your application for ex gratia relief is successful. For this reason, you must lodge any documents that would normally be required to work out your tax liability. These documents may include dutiable instruments and approved forms.

If you have already paid your state tax at the time that you apply, you must provide a copy of the relevant assessment of tax and evidence that the tax has been paid.

Send your application to:

Director, Policy & Legislation
Queensland Revenue Office
GPO Box 2593
Brisbane Qld 4001

Read about applying for ex gratia relief from:

• additional foreign acquirer duty
• land tax foreign surcharge.

Outcome

Allow a minimum of 4–6 weeks for an application to be processed, from the time that we receive all relevant information. The processing time depends on the complexity of the matter and our workload at the time. In particular, applications involving more complex issues or requiring additional information may take longer to process. We will notify you in writing of the outcome of your ex gratia application.

• If your application is approved:
  • after you have paid your liability, we will refund you the approved amount
  • before you have paid your liability, you will not have to pay your tax liability.

If you do not pay your tax liability as required, because you are relying on a successful outcome to your application, you may be penalised.

• If you applied for ex gratia relief and are denied before payment, you must still pay your tax liability. If you do not pay this tax liability, you may be penalised—this can include penalty tax, interest and, in some cases, prosecution.