Ex Gratia Relief Given in Queensland

Ex gratia relief can be given: see the Queensland Treasury website at: https://www.treasury.qld.gov.au/budget-and-financial-management/revenue-and-taxation/ex-gratia-relief/:
“The Under Treasurer may provide ex gratia relief when there is an anomaly in state tax legislation that results in the legislation being applied in an unintentional way. You can apply for ex gratia relief if you believe this has happened in your particular situation. Each application is considered on a case-by-case basis.” See the website for more details. Two examples are given there:

  • Additional foreign acquirer duty;
  • Land tax foreign surcharge.

Taxpayers are entitled to see what ex gratia payments have been given otherwise there is no level playing field, accountability and transparency.

In addition, the grant of an ex gratia payment signals that the relevant legislation or the tax administration needs fixing. The rule of law requires appropriate action by Parliament.

TTR will seek from each jurisdiction details of their ex gratia payment and publish them here. The relevant letters granting ex gratia can be redacted. So, there is no excuse of confidentiality.

TTR will publish responses of the relevant Commissioners. If you know of any you have recently encountered, you may care to advise TTR.