Applying for ex gratia relief

How do I make an application?

An application for ex gratia relief 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 for ex gratia relief 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 for ex gratia relief, you must provide a copy of the relevant assessment of tax, and evidence that the tax has been paid.

Send your application for ex gratia relief to:

 Mr J Marken
 Director, Policy & Legislation
 Office of State Revenue
 GPO Box 2593
 Brisbane Qld 4001

How long will it take to be processed?

It will depend upon the complexity of the matter at hand and our workload at the time. A minimum of 4–6 weeks should be allowed for an application for ex gratia relief to be processed, from the time that we receive all relevant information. We will notify you in writing of the outcome of your ex gratia application.

What happens if my application is approved?

If you applied for ex gratia relief before payment, you will no longer have to pay your tax liability. If you have already paid this tax, we will refund you the amount approved for relief.

What happens if my application is denied?

If you applied for ex gratia relief before payment, you must still pay your tax liability. If you do not pay this tax liability, you may be penalised—this can include fines, interest and, in certain circumstances, legal prosecution.