We manage state taxes, royalty, home owner grants, fines and unpaid penalties. This helps grow our economy and improve the wellbeing of all Queenslanders.
- Duties Read about transfer (stamp) duty and other duties in Queensland.
- Grants and property concessions Find the benefits available for home owners.
- Fines and infringements See how to pay, transfer or dispute your fine.
- Land tax Find out about land tax and when it applies.
- Payroll tax Learn when you need to register for payroll tax.
- Payments Find the different ways you can pay your liability, fine or debt.
Announcements
We’ve published a new practice direction framework that is now in effect.
Use our support tool to see what options are available to you when you receive a fine or infringement.
Join us in Southport for seminars on how payroll tax applies to groups of businesses and contractor payments.
Frequently asked questions
When you receive a fine or infringement notice, you have 28 days from the date of issue to finalise it. That is:
- pay it in full or set up a payment plan
- transfer it to someone else (nominate another driver)
- dispute it in court.
If you don’t act in time, your fine is sent to the State Penalties Enforcement Registry (SPER) to recover the debt. This will add a fee to your fine. Demerit points may also be added to your traffic record.
Find out more about:
The increased grant amount is for eligible transactions between 20 November 2023 and 30 June 2025.
This means that you may be eligible for the $30,000 first home owner grant if you have:
- signed a contract to buy or build a new home on 20 November 2023 or later
- laid foundations on 20 November 2023 or later if you are an owner-builder.
If you signed a contract before 20 November 2023, you may still be eligible for the $15,000 grant.
You also need to meet all other eligibility criteria.
You may be eligible for the first home owner grant if you build a detached dwelling (e.g. granny flat, tiny home) on a relative’s land.
The total value of the transaction must be less than $750,000.
You’ll need to provide certain documents with your application, including a statement from the relative and evidence of the value of the part of the land on which you have the right to build your detached dwelling.
Read more about building on a relative’s land.
If your land (or part of it) is your primary place of residence, then a land tax exemption may apply.
From 1 July 2023, you may receive this exemption for the 2023–24 year without having to apply. If we have sufficient information that land you own is being used as your home, we’ll send you a notice about the exemption that has been applied and the date of effect.
Otherwise, land tax exemptions are not automatic—you must apply for them. For land with joint owners, each owner wanting to claim an exemption must apply separately.
Read more about land tax exemptions.