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

Refunds

If you believe you are eligible for a refund, you first may need to request a reassessment.

Within specific timeframes, you may be entitled to a refund if:

  • your liability is reassessed at a lower amount
  • you overpay tax.

To have your refund paid by electronic funds transfer (EFT), you can either:

  • add your details to QRO Online (see how to set up bank details)
  • or
  • send us these documents
    • completed refund by EFT form
    • 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.

What kind of refund are you looking for?

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:

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:

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 in QRO Online
  • 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:

If you believe you are eligible for a refund for a transfer (stamp) duty-related transaction (e.g. for duty paid on an agreement that’s been cancelled), you may need to request a reassessment first.

Find out about duty reassessments and how to apply.

If you believe that you are entitled to a refund because your mining 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.

Contact the State Penalties Enforcement Registry about SPER debts and overpayments.

Last updated: 4 April 2024