Exemptions from land tax

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

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

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

You may still qualify for the exemption if you live on the land but rent out a room or granny flat. See the home exemption tester or the definition of allowable letting for more information.

If more than 50% of the land you reside on is used for primary production (e.g. farming or agriculture), you should consider applying for a primary production exemption instead of the home exemption. You can also apply for a primary production exemption for any other landholdings that are used for that activity.

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.

See how to apply for a home exemption using QRO Online.

• Each owner of the home who wants to claim the exemption must complete a separate form.
• You only need to apply once for that residence (i.e. you don’t have to apply each year unless you move home to a different Queensland address).

You can only have 1 property as your home, whether it is in Queensland or elsewhere. Contact us using QRO Online or the enquiry form to let us know 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.

(You can also download the application (Form LT12)—you will be advised of the outcome by post or email.)

Trustees of trusts and superannuation funds

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

See how to apply for a home exemption using QRO Online.

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.

Trustees of foreign trusts are not eligible for a home exemption.

Read the public ruling on the land tax home exemption for trustees (LTA041.1) for more information.

(You can also download the application (Form LT13)—you will be advised of the outcome by post or email.)

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—Living in new home and still own old home on 30 June

Chris settled on the purchase of his new home on 12 June 2022.

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 2022.

Chris can apply for a home exemption on his new home and a transitional home exemption on his old home as at 30 June 2022.

Example—Living in old home with new home not complete on 30 June

Miriam owns a home in which she has lived for 2 years.

In April 2022, she signed a contract to build a new home with a completion date of 15 July 2022.

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

She is still living in her original home at 30 June 2022 and can claim a home exemption on this property.

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

If all or part of your land is used solely for the business of primary production, you may be eligible for a primary production exemption.

See how to apply for the exemption using QRO Online.

You may claim the exemption for multiple parcels of land, as long as the land is used for a primary production activity and is carried on for the same business of primary production (e.g. separate forms are required if you run your own cattle on one parcel and agist another parcel to a grazier and want to claim exemptions for both).

Read the public ruling on land used for primary production (LTA053.1) for more information.

(You can also download the application (Form LT11)—you will be advised of the outcome by post or email.)

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.

A 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.

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.

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.

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.

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).