Payment plan terms and conditions

We consider applications to pay a liability in instalments on a case-by-case basis. You should understand the terms and conditions of an instalment arrangement and what you need to provide when applying.

1. You must pay all instalments on time.
2. Late payment interest will continue to accrue on the unpaid amount until the debt is repaid in full.
3. You must pay all instalments by direct debit from your bank account.
4. You must maintain sufficient funds in your account to guarantee payment of each instalment on the due date.
5. You must be financially solvent.
6. If during the arrangement period you become insolvent, you must notify us immediately. The Commissioner of State Revenue may ask for evidence of this at any time.
7. If a statutory charge is registered on your property, you must pay all associated costs.
8. You must agree to meet all other tax obligations in future.
9. 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.
10. The Commissioner will regularly review the arrangement and may decide to increase the instalment amounts.
11. The Commissioner may, at any time, end the arrangement (by notifying you in writing).
12. If the Commissioner ends the arrangement, any outstanding amount must be paid immediately.
13. The Commissioner’s decision about extending the time for paying a tax law liability or ending a payment arrangement is final.
14. The Commissioner may, at any time, request for further documentation to be provided.
15. If your application is rejected, full payment of outstanding amounts is required, or recovery action will continue.

Authorisation

When you accept a payment or instalment plan, you authorise:

1. Queensland Treasury (user ID no. 15840) to arrange for funds to be debited from your account in accordance with our direct debit request service agreement through the bulk electronic clearing system
2. Queensland Treasury to verify the details of your account with your financial institution
3. your financial institution to release information allowing Queensland Treasury to verify your account details
4. this authorisation to remain in force in accordance with the direct debit service agreement.

Verification

By accepting this arrangement, I (or each of us) verify:

1. The information supplied and any supporting documents are true and correct.
2. I accept and agree to adhere to the terms of the direct debt request service agreement.
3. Payment of the liability noted above would cause me / the company / the trust significant financial hardship.
4. I am not bankrupt.
5. The company is not insolvent / the trust is not insolvent and entry into this arrangement will not cause bankruptcy or insolvency.
6. I understand that failure to meet one or more of the instalments may cause interest (or further interest) to be incurred.
7. I understand that the Commissioner of State Revenue may at any time, by written notice, terminate the payment arrangement, including (but not limited to) where the Commissioner considers false or misleading documents or information has been provided.
8. I understand that it is an offence to give the Commissioner information or documents that are false or misleading, and that doing so may result in prosecution under sections 122 and 123 of the Taxation Administration Act 2001.
9. I understand that a failure to meet the terms of any granted payment arrangement may result in recovery action, including court action.

Direct debit request service agreement

This is a direct debit request service agreement for the transfer of funds by Queensland Treasury.

1. Direct debit arrangement. Queensland Treasury will debit your account for the amounts that you are required to pay to the Commissioner of State Revenue for taxes and all grants, royalties, subsidies, fines and levies administered or collected by Queensland Revenue Office on the due date for payment of the amounts, under the terms of that arrangement. The amount to be debited may include any amount of tax, unpaid tax interest or penalty tax assessed or imposed under the revenue laws.
2. Direct debit on non-business days. If the day that your account would normally be direct debited falls on a day that is not a business day (i.e. weekends and national public holidays), then your account will be debited on the next business day.
3. Sufficient cleared funds available in relevant account. It is your responsibility to have sufficient clear funds available in your account by the due date, to permit payment of debit items according to your direct debit request. If a debit in accordance with your direct debit request is returned unpaid by your financial institution, we will notify you immediately. Unless you make arrangements so that this payment is effective on the due date for payment:
   1. you will be in breach of the terms of your payment arrangement with the Commissioner
   2. additional unpaid tax interest and penalty tax may be imposed under the revenue laws, and action may be taken to recover outstanding amounts
   3. you will be responsible for any charges your, or our, financial institution may levy for rejection of the debit against your account.
4. Variation to direct debit arrangement. Queensland Treasury can vary the terms of this direct debit arrangement by giving you at least 30 days’ notice of the proposed variation.
5. Cancellation of direct debit arrangement. If you wish to cancel a direct debit request you must give us at least 7 days prior notice, in writing. You should contact us (not your financial institution) to give this notice.
6. Change of account. If you wish to replace a direct debit request because there has been a change to your account, you need to give us a new direct debit request at least 7 days before the date on which you wish the new instruction to take effect. The existing direct debit request will terminate 7 days after receipt of your new direct debit request.
7. Dispute resolution. If you dispute any debit to your account pursuant to the direct debit request, you should first direct your query to Queensland Revenue Office, by phoning 1300 300 734. Please state that you have a query regarding a direct debit request. If you prefer to lodge your query in writing it should detail the specifics of your dispute and provide information about your existing direct debit request.
8. Privacy. The information you provide on the direct debit request will only be used by Queensland Treasury for the purpose intended. We will take reasonable precautions to maintain the confidentiality of your records and account details. Note, however, that our financial institution may require such information to be provided in connection with a claim made on it relating to an alleged incorrect or wrongful debit.
9. Liability. If it is proved that an incidence of fraud has been perpetrated against you by an employee of Queensland Treasury, we will refund the amount obtained by the fraudulent act. However, Queensland Treasury will not be liable to you for any other loss or damage arising as a result of this direct debit arrangement, including incidental, direct or consequential damages or lost profits.