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Exemptions

Depending on the use of the land, you may be eligible for a land tax exemption.

Once you make a successful claim, the exemption will continue—you don't need to apply each year. However, you are legally required to notify us in writing if you become ineligible to receive an exemption. It is an offence not to do so.

Home

Resident land owners (individuals) and trustees of trusts may be eligible for a home exemption (previously referred to as principal place of residence deduction).

A full or partial home exemption may apply where land is used as a person's home and for another purpose.

Companies are not eligible for home exemptions.

 Are you eligible for a land tax home exemption? Take our eligibility test!
 

Individuals

If you own land and use the land as your home (i.e. you live mainly at that address), you may be eligible to claim an exemption.

Complete an Exemption claim—Land used as a home (individuals)—LT12 (PDF 385 K).

You can only claim 1 property as your home—whether it is in Queensland or elsewhere.

See Public Ruling LTA000.1—The land tax exemption for a home for more information.

Trustees

If you are a trustee of a trust or deceased estate, you may be able to claim an exemption for the land you own where all the beneficiaries of the trust use that land as their home.

Complete an Exemption claim—Land used as a home (trustees)—LT13 (PDF 450 K).

If you are a trustee of a discretionary trust, and a power of appointment has been made for only some beneficiaries, this should accompany your claim.

See Public Ruling LTA041.1—Land tax home exemption—trustees to find out if you are eligible.

Primary production

If all or part of your land is used only for the business of primary production (agriculture, pasturage or dairy farming), you may apply for this exemption.

Complete an Exemption claim—Land used for the business of agriculture, pasturage or dairy farming—LT11 (PDF 320 K).

To find out if you are eligible for this exemption, see Public Ruling:

From 30 June 2007, the primary production deduction previously granted to absentees who are Australian citizens no longer applies.

Moveable dwelling parks

A moveable dwelling park is a place where caravan or manufactured home sites are leased or rented.

You can claim an exemption if:

  • the land is used predominantly as a moveable dwelling park
  • more than 50% of sites in the park are occupied, or solely available for occupation, for residential purposes for periods of more than 6 weeks at a time.

Complete an Exemption claim—Moveable dwelling park—LT18 (PDF 255 K).

See Public Ruling LTA054.1—Exemption for land used predominantly as a moveable dwelling park for more information.

Charitable institutions

You may be able to claim an exemption if the land is owned by a charitable institution and used for a qualifying exempt purpose, for example:

  • public benevolence
  • charity
  • education
  • religion
  • relief of poverty
  • provision of care.

Complete an Exemption claim—Charitable institution—LT15 (PDF 380 K).

See the following Public Rulings for more information: 

Other exemptions

Aged care facilities

You may be able to claim an exemption if the land is used as the location for an aged care facility. This exemption applies to facilities that are an approved provider under the Aged Care Act 1997 (Cwlth).

Complete an Exemption claim—General—LT20 (Aged care facilities) (PDF 280 K). 

Associations

You may be able to claim an exemption if your association, club or society is a non-profit organisation using or occupying a building on the land.

Complete an Exemption claim—Societies, clubs and associations owning land used for public or recreational purposes—LT19 (PDF 275 K).

Retirement villages

You may be able to claim an exemption if the land is used for premises or facilities for residents of a retirement village. This exemption applies to facilities registered under the Retirement Villages Act 1999.

Complete an Exemption claim—General—LT20 (Retirement villages) (PDF 280 K). 

Supported accommodation

You may be able to claim an exemption if the land is used for a supported accommodation service accredited at level 3 under the Residential Services (Accreditation) Act 2002.

Complete an Exemption claim—General—LT20 (Supported accommodation service facilities) (PDF 280 K). 

Top call centre questions

Who values my property?

Your property is valued by the Department of Natural Resources and Mines each year.

See taxable value for more information.

Why have I received an assessment?

All owners of land in Queensland at midnight 30 June may be liable for land tax.

A resident (an individual) may be liable if the total taxable value of their freehold land is $600,000 or more.

A company, trustee or an absentee may be liable if the total taxable value of the freehold land is $350,000 or more.

See thresholds for more information. Certain exemptions may apply.

If I own land with other people, will they get an assessment?

Only if they exceed the current thresholds, as each land owner is assessed on their own individual land holdings.

Why am I paying land tax on property I do not own?

The owner of land as at 30 June each year is liable for the annual land tax—even if you buy and sell land during the year.

If you want to apportion the land tax, this is to be negotiated between the seller and the buyer.

Contact us if your assessment includes land that you sold before the relevant 30 June.

Why should I apply for a clearance certificate?

When you apply for a land tax clearance certificate, you will find out if there is any land tax owing on the land for the relevant financial year.

You will either receive a clearance certificate confirming that no land tax is owing or be advised of any outstanding tax that needs to be paid.

Should there be tax outstanding, the purchaser or new owner may be asked to pay the tax—even if a previous owner incurred the tax.

See clearance certificates for more information.

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Last reviewed 28 September 2011

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