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Land Tax Act 2010 – 9 December 2016

Land Tax Regulation 2010 – 1 July 2015

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As at 30 June each year, land tax is payable by the owner of land (estate in fee simple). Note: the owner of land can be a buyer of land in early possession.

  • Sections 6, 7, 8, 9,  10, 11, 15, 16, 17, 18, 19, 20, 21, 22, 29, 31, 32, Schedules 1, 2

Land that is used as a home is exempt from land tax. Note: If the land is not solely used as a home, a partial exemption may be available. It is worthy to note that an application for exemption in the approved form is required where there has been a change of land ownership.

  • Sections 3, 31, 35, 36, 37, 38, 39, 40, 41, 42, 42A, 42B, 43, 76, Schedule 4

Land (or part of land) used solely for the business of agriculture, pasturage or dairy farming is generally exempt from land tax.

  • Sections 31, 53, 76

The administrator of a deceased estate may give the government a request in the approved form to assess the beneficiaries as if they were owners of the land (where at 30 June the estate is the legal owner of the land).

  • Sections 7, 23, 24

A buyer of land is liable for unpaid land tax (and associated penalty tax) if they do not obtain a clearance certificate stating that at the time of purchase, there was no unpaid land tax on the land.

  • Sections 3, 59, 60, 63, Schedule 4; Regulation 3

The government is to be notified of a change of land ownership by both the buyer and seller within 1 month of the change of ownership. Note: This action is not required if the instrument of transfer has been lodged and registered within that time.

  • Section 78
Reason for law

N/A

Relevant links

Land tax in Queensland [Office of State Revenue]

[Request] Land tax clearance certificate

Land tax Public Rulings

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PLEASE NOTE: The information published on this webpage may be out-of-date. Please compare the currency date of the Act/Regulation against that published on the Office of the Queensland Parliamentary Counsel website. If you require access to Commonwealth statute law, please visit the ComLaw website. If you require access to the local council laws (by-laws), please visit the Local laws database.

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