Land tax

The Queensland Government imposes land tax on the owners of freehold land in Queensland as at midnight on 30 June each year, under the Land Tax Act 2010.

The land tax rate depends on what type of owner you are, the total taxable value of your land, and if any exemptions apply. We send assessment notices each year, based on statutory land valuations issued by the Department of Natural Resources and Mines.

Find out more about land tax.

Public rulings

Public rulings set out the Commissioner’s interpretation of the laws that are administered. The rulings clarify how potentially ambiguous provisions will be applied, or outline circumstances where the Commissioner can exercise discretion to waive certain requirements. Rulings may also list which factors the Commissioner will consider when making a decision, or the evidence required to establish a fact.

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Number Name Description Type
LTA000.1.2 The land tax exemption for a home

Home exemption—outlines the factors the Commissioner uses in determining whether land is used as a home and explains the operation of the home exemption when land is used both as a home and for other purposes

Exemptions
LTA000.2.1 Beneficiaries of superannuation funds

Superannuation funds—addresses whether members of superannuation funds are beneficiaries and whether home or primary production exemptions can apply to superannuation funds

General
LTA009.1.1 Assessment of deeds of grant in trust

Liability—clarifies whether land subject to a deed of grant in trust from the Crown is liable for land tax

General
LTA011.1.1 Contracts for the sale and purchase of land—who is the owner?

Ownership—clarifies who is liable for land tax when an agreement for the sale of land has been made but not yet completed as at the relevant 30 June

General
LTA020.1.1 Assessment of trustees

Trustees—guidelines for the assessment of land tax where land is held on trust

General
LTA030.1.3 Meaning of ‘held for sale’

Subdivided land—outlines how the Commissioner will determine whether a parcel of land is ‘held for sale’ for the purposes of s.30(1)(d) of the Land Tax Act 2010

General
LTA041.1.2 Land tax home exemption—trustees

Trusts—clarifies the operation of the home exemption in relation to a trustee of a trust

Exemptions
LTA053.1.1 Guidelines for determining the business of agriculture, pasturage or dairy farms

Primary production exemption—provides guidelines to assist in determining whether a business of agriculture, pasturage or dairy farming is being carried on

Exemptions
LTA053.2.1 Exemption for the business of agriculture, pasturage or dairy farming—forestry

Primary production exemption—outlines the circumstances in which forestry operations can be classified as the business of agriculture

Exemptions
LTA054.1.1 Exemption for land used predominantly as a moveable dwelling park

Moveable dwelling park—clarifies when a site will be considered to be available for occupation for the purposes of s.54 of the Land Tax Act 2010

Exemptions
LTA058.1.1 Exemption for trade unions

Trade union exemption—clarifies the meaning of ‘trade union’ for land tax purposes and whether vacant land held by a trade union qualifies for an exemption

Exemptions

What do the ruling numbers mean?

Public rulings are numbered consistently to help you search by Act and section. Using LTA041.1.2 as an example: LTA = Land Tax Act, 041 = section 41, 1 = first ruling, 2 = version 2.