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Exemptions from land tax

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

When an exemption is applied to a parcel of land, the taxable value of that parcel is excluded from the total taxable value of all your land. So, an exemption will reduce how much you have to pay.

For land with joint owners, each owner wanting to claim an exemption must complete a separate form.

If you successfully claim an exemption, it will generally continue to apply to the land until you tell us—in writing—that you are no longer eligible, or we identify that the exemption no longer applies.

We may ask you to give evidence of your exemption eligibility for the last 5 years.

Find out when a change of circumstance will affect your exemption eligibility.

Home exemption

You can claim a home exemption on land or the part of land you use as your home.

Individuals and trustees of trusts may be eligible for a home exemption, but companies and absentees are not.

Use our eligibility tester to determine if you are eligible for the home exemption.

Individuals

If you own land in Queensland and use the land as your home (that is, you live mainly at that address), you may be eligible to claim a home exemption.

To claim the exemption, complete an exemption claim for land used as a home for individuals (Form LT12). You can either:

If you have issues with the online form, check that your computer meets the system requirements.

You can only have 1 property as your home, whether it is in Queensland or elsewhere, email landtax@treasury.qld.gov.au or call us on 1300 300 734 if you do not mainly live in the home during a following financial year.

Read the public ruling on the land tax exemption for a home (LTA000.1) 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 or estate use that land as their home.

Complete Form LT13—Exemption claim—Land used as a home (trustees) for land used as the beneficiaries’ home.

If you are a trustee of a discretionary trust and a power of appointment has been made for only some beneficiaries, attach the appointment document to your claim.

Read the public ruling on the land tax home exemption—trustees (LTA041.1) to find out if you are eligible.

Transitional home exemption

From 30 June 2014, you may be able to claim a transitional home exemption on a home you are not occupying.

The transitional home exemption applies where you:

  • became the owner of the new home during the 12 months before 30 June
  • were occupying either your new or old home on 30 June
  • received no rent or other income from your old home after you stopped occupying it as your home
  • received no rent or other income from your new home before occupying it as your home—income derived from a lease or licence entered into by the previous owner may be allowed
  • no longer owned the old home on the following 30 June
  • were occupying the new home on the following 30 June.

Individuals and eligible trusts can apply for this exemption if these requirements are met.

For the home you were not occupying on 30 June complete a transitional home exemption claim (Form LT21). You will also need to complete a Form LT12 or Form LT13 home exemption claim for the home you were occupying on 30 June.

Example 1

Bob settled on the purchase of his new home on 12 June 2014.

He moved out of his old home and occupied the new one on the same day. He owned both homes on 30 June (the liability date for land tax) of that year.

He needed to obtain bridging finance until the sale of his old home on 20 July 2014.

Bob can apply for a home exemption on his new home and a transitional home exemption on his old home.

Example 2

Bob owns a home in which he has lived for 2 years.

In April 2016, Bob signed a contract to build a new home with a completion date of 15 July 2016.

Bob owns both properties on 30 June (the liability date for land tax) of that year.

Bob is still living in his original home at 30 June and can claim a home exemption on this property.

The new home is still under construction at 30 June. Bob cannot claim a transitional home exemption on that property because it is not deemed habitable on this date.

Primary production exemption

If all or part of your land is used solely for the business of primary production (agriculture, pasturage or dairy farming), you may be eligible for a primary production exemption.

Complete an exemption claim for land used for the business of agriculture, pasturage or dairy farming (Form LT11).

You may claim the exemption for multiple parcels of land, as long as each one is used for the business of primary production.

To find out if you are eligible for this exemption, read the following public rulings:

Moveable dwelling (caravan) parks exemption

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

You can claim an exemption if both the following apply:

  • the land is used mainly as a moveable dwelling park
  • more than 50% of sites in the park are occupied, or only available for occupation, for residential purposes for more than 6 weeks at a time (i.e. the occupier has signed a tenancy agreement).

Complete a moveable dwelling park exemption claim (Form LT18).

Read the public ruling on the land tax exemption for moveable dwelling parks (LTA054.1) for more information.

Charitable institutions exemption

charitable institution registered under the Taxation Administration Act 2001 may be able to claim an exemption on land they own that is mainly used for an exempt purpose.

An exempt purpose is:

  • a religious or educational activity (including kindergartens)
  • caring for the sick, aged, infirm, afflicted or incorrigible people
  • relieving poverty
  • full-time care for children by protecting their wellbeing and giving them food, clothing and shelter
  • promoting the public good
  • another charitable or public benevolent purpose
  • providing a residence to a minister or member(s) of a religious order conducting a previously listed activity.

You may also claim an exemption on vacant land where you intend to use it mainly for an exempt purpose within:

  • 3 years of acquiring the land; or
  • a longer period approved by the Commissioner.

Complete a charitable institution exemption claim (Form LT15) for land owned by a registered charitable institution and used for an exempt purpose.

You must tell us within 28 days if your circumstances change and you no longer meet the exemption criteria.

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 where an approved provider under the Aged Care Act 1997 (Cwlth) provides care.

Complete an exemption claim (LT20) for land used as an aged care facility.  

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 (LT20) for land used as a retirement village.

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 (LT20) for land used for supported accommodation.

Society, club or association

You may be able to claim an exemption if your not-for-profit society, club or association occupies a building on land that it owns or is held in trust for them.

Complete an exemption claim for societies, clubs and associations (Form LT19).

Contact us

Land tax

For land tax enquiries:

  • complete an online enquiry form
  • call 1300 300 734 (Australia) or +61 7 3227 6044 (overseas).

Calculate your land tax

Use our land tax estimator to find out how much land tax you may have to pay.

Licence
Creative Commons Attribution 3.0 Australia (CC BY 3.0)
Last reviewed
14 June 2018
Last updated
26 June 2017
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