Payments and refunds

You can pay duty by:

• BPay
• electronic funds transfer (EFT)
• cheque
• money order
• cash.

Direct debit arrangements can be set up through OSRconnect. Our eLearning tutorials can show you how:

• Nominating a bank account for direct debit
• Making a payment by direct debit.

Late payments

We may vary the payment time periods, or allow tax to be paid in instalments.

Unpaid tax interest accrues for each day a payment is late until we receive the full amount.

Refunds

You may be entitled to a refund (within specific timeframes) if:

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

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 liability that is expected to arise 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.

 

You can pay payroll tax by:

• BPay
• electronic funds transfer (EFT)
• cheque
• money order
• cash.

Direct debit arrangements can be set up through OSRconnect. Our eLearning tutorials can show you how:

• Nominating a bank account for direct debit
• Making a payment by direct debit.

Bank details for EFT payments

If paying payroll tax by EFT, you must use the correct payment reference number. This number is displayed on the assessment information screen or printed on the front of the assessment notice. 

A/c name: Office of State Revenue Collection Account

A/c no:  1000 0935

BSB Code: 064-013

Bank:  Commonwealth Bank

Branch:  Queensland Government Banking Centre

You can pay land tax by:

• BPay (recommended)
• direct debit (PDF 200 K) 
• electronic funds transfer (EFT)
• cheque
• money order
• cash.

Bank details for EFT payments

If paying land tax by EFT, you must use the correct payment reference number. This number is the same as the BPay reference printed on the front of the assessment notice.

A/c name: Office of State Revenue Collection Account

A/c no:  1000 0935

BSB Code: 064-013

Bank:  Commonwealth Bank

Branch:  Queensland Government Banking Centre

Transaction statements must be paid by cleared funds only, for example:

• BPay
• direct debit (PDF 200 K)
• EFT (you must apply for approval from QLS before making electronic payments)
• bank cheque
• credit union or building society’s own cheque
• solicitor or accountant’s trust account cheque
• cash.

Note: Personal or general account cheques for amounts over $100 are not considered to be cleared funds and cannot be accepted.

If you lodge online, and pay by cash or cheque, you must give us a copy of the lodgement confirmation page. Without this page, we may not be able to match your payment with the correct transaction. We do not need any other paperwork.

You can pay unpaid tax interest and penalties by:

• BPay
• direct debit (PDF 200 K)
• electronic funds transfer (EFT)
• cheque
• money order
• cash.

Unpaid tax interest and penalties relating to outanding land tax amounts cannot be paid by EFT.