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Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office
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  3. Payments, refunds and fees
  4. Payments
  5. Paying by instalments

Paying by instalments

You might be able to pay your state tax (payroll tax, land tax, betting tax, duty or royalty liability), fine or SPER debt in instalments.

Topics on this page
  1. Taxes, duties and royalty
  2. Fines and infringements
  3. SPER debts
Payments pages

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.

  • 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). There are 2 ways you can do this:

Do not use the Form TA4 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.

Land tax options

There are 3 payment plans available for land tax:

  • extended payment option (EPO)
  • within 6 months
  • more than 6 months.

Find out how to apply to pay your land tax in instalments.

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:

Last updated: 1 April 2025