Queensland Consolidated Acts

LAND TAX ACT 2010

- As at 1 July 2023 
- Act 15 of 2010 

TABLE OF PROVISIONS

           Long Title

   PART 1 - PRELIMINARY

   1.      Short title
   2.      Commencement
   3.      Dictionary
   4.      Relationship of Act with Administration Act
   5.      Act binds all persons

   PART 2 - IMPOSITION OF LAND TAX

   6.      Imposition of land tax on taxable land
   7.      When a liability for land tax arises
   8.      Who is liable to pay land tax

   PART 3 - SOME BASIC CONCEPTS

           Division 1 - What is taxable land?

   9.      Meaning of taxable land

           Division 2 - Who is the owner of land?

   10.     Meaning of owner
   11.     Sellers and buyers of land
   12.     Community titles schemes, building units and group titles
   13.     Mortgagees
   14.     Life estates—persons entitled to reversion or remainder
   15.     Time-sharing schemes

           Division 3 - Concepts about the value of land

   16.     Taxable value
   17.     Land Valuation Act value
   18.     Averaged value
   18A.    Capped value of taxable land for 2011–12 financial year

           Division 4 - Concepts about foreign companies and trustees of foreign trusts

   18B.    What is a foreign company
   18C.    What is a foreign trust
   18D.    Who is a foreign person
   18E.    Who is a related person
   18F.    What is a trust interest
   18G.    Beneficiary’s trust interest is percentage of or proportionate to property held on trust

   PART 4 - ASSESSMENT OF LAND TAX

           Division 1 - Aggregation of land

   19.     General principle—taxable land is aggregated
   20.     Separate assessment of trust land
   21.     Separate assessment of land subject to time-sharing scheme

           Division 2 - Co-owners

   22.     Assessment of co-owners of land

           Division 3 - Trust land

   22A.    Assessment of trustees
   23.     Deceased estates
   24.     Beneficiaries of discretionary trusts

           Division 4 - Home unit companies

   25.     Definition for div 4
   26.     What is a home unit
   27.     Calculation of home unit company’s liability
   28.     Reassessment—demolition or renovations

           Division 5 - Other provisions about assessments

   29.     Lots in community titles schemes or on BUGTA plans
   30.     Discounting of Land Valuation Act value—subdivided land not yet developed

   PART 5 - RATE OF LAND TAX

   31.     Meaning of absentee
   32.     Rate of land tax generally
   33.     Reduced rate for particular trustees
   34.     Reassessment—employee absent from Australia longer than 5 years

   PART 6 - EXEMPT LAND

           Division 1 - Homes

              Subdivision 1 - Preliminary

   35.     Explanation of operation of home provisions

              Subdivision 2 - Basic concepts about homes

   36.     Land used as the home of a person
   37.     Land taken to be used as a home—person who receives care
   38.     Land taken to be used as a home—demolition or renovations
   39.     Land used for non-exempt purpose
   40.     Land not used for non-exempt purpose—allowable lettings and work from home arrangements

              Subdivision 3 - Exemptions

   41.     Exemption for land used as home
   42.     Partial exemption if land used for non-exempt purpose
   42A.    Exemption for old home after transitioning to current home
   42B.    Exemption for new home before transitioning from current home
   43.     Provision for particular family trusts

              Subdivision 4 - Reassessment provisions

   44.     Reassessment—demolition or renovations
   44A.    Reassessment—transitioning to or from current home
   45.     Reassessment—newly subdivided land

           Division 2 - Charitable institutions

   46.     Meaning of exempt purpose
   47.     Exemption for land owned by or for charitable institution
   48.     Exemption for land owned by or for exempt charitable institution under repealed Act
   49.     Extension of use requirement period
   50.     Reassessment—land not used for exempt purpose within use requirement period etc.

           Division 3 - Other exemptions

   51.     Aged care facilities
   51A.    Supported accommodation
   52.     Government land
   53.     Land used for primary production
   54.     Moveable dwelling parks
   55.     Port authority land
   56.     Recreational and public land
   57.     Retirement villages
   58.     Other exempt land

   PART 6A - ELIGIBLE BTR DEVELOPMENTS

           Division 1 - Preliminary

   58A.    Definitions for part

           Division 2 - Concessions

   58B.    Concessions for land used for eligible BTR development

           Division 3 - What is land used for an eligible BTR development

              Subdivision 1 - Main concepts

   58C.    Land used for an eligible BTR development
   58D.    Build to rent developments and staged developments
   58E.    Eligible BTR developments

              Subdivision 2 - Requirements about maximum period and continuity of use

   58F.    Purpose of subdivision
   58G.    Maximum period of use
   58H.    Continuity of use—general
   58I.    Continuity of use—sale of land
   58J.    Continuity of use—subdivision

              Subdivision 3 - Requirements for dwellings generally

   58K.    Purpose of subdivision
   58L.    Dwellings to be self-contained
   58M.    Management requirement
   58N.    Occupation under residential tenancy agreement

              Subdivision 4 - Discounted rent housing requirements

   58O.    Purpose of subdivision
   58P.    Percentage of discounted rent dwellings
   58Q.    Eligible tenant
   58R.    Discounted rent housing agreement

           Division 4 - Applications for concessions and rulings

   58S.    Application for concession
   58T.    Application for ruling about concession
   58U.    Effect of ruling about concession

           Division 5 - Reassessment provisions

   58V.    Reassessment—land not used for eligible BTR development
   58W.    Reassessment—requirements for eligible tenant not met
   58X.    Reassessment—avoidance arrangement
   58Y.    Limitation on recovery of unpaid land tax on reassessment of previous owner

           Division 6 - Notice requirements

   58Z.    Notice about continued use of land for eligible BTR development
   58ZA.   Notice of particular decisions about future use of land used for eligible BTR development
   58ZB.   Notice about use of land used for eligible BTR development during final period of ownership

           Division 7 - Other provisions

   58ZC.   Building comprising build to rent development becomes suitable for occupation before 1 January in a financial year
   58ZD.   Record-keeping requirement

   PART 7 - SECURITY AND RECOVERY
   Note—

   59.     Unpaid land tax is a debt
   60.     Unpaid land tax is a first charge on land
   61.     Other security for payment of unpaid land tax
   62.     Recovery of land tax from mortgagee
   63.     Issue of clearance certificates

   PART 8 - AVOIDANCE SCHEMES

   64.     Purpose and operation of pt 8
   65.     Meaning of scheme
   66.     Application of pt 8
   67.     When is a land tax benefit obtained
   68.     Matters to be considered in deciding purpose for scheme
   69.     Assessments because of land tax benefit from scheme

   PART 9 - MISCELLANEOUS PROVISIONS

           Division 1 - Special provisions for payment of land tax

   70.     Application of div 1
   71.     Land tax may be paid by instalments
   72.     How taxpayer elects to pay land tax by instalments
   73.     Requirements for assessment notices
   74.     Effect of failure to pay an instalment
   75.     Reassessment made after taxpayer elects to pay by instalments

           Division 2 - Notices etc. to be given to commissioner

   76.     Application for land to be exempt land
   77.     Notice that land no longer exempt
   77A.    Notice of change of partial exemption
   78.     Notice of change of ownership of land
   79.     Notice of change of address for service
   80.     Information to be given by home unit companies

           Division 2A - Basis of liability

   80A.    Commissioner may give taxpayer a basis of liability notice
   80B.    Notice to be given by taxpayer—incorrect basis of liability
   80C.    Assessment on non-compliance with requirement to give notice under s 80B

           Division 3 - Other provisions

   81.     Restriction on grounds of objection, appeal and review
   82.     Access to registers etc.
   83.     Debt owed to manager of time-sharing scheme
   83A.    Provision to pay land tax etc. on particular leases unenforceable
   84.     Approved forms
   85.     Regulation-making power

   PART 10 - REPEAL, SAVINGS AND TRANSITIONAL PROVISIONS

           Division 1 - Preliminary

   86.     Definitions for pt 10

           Division 2 - Repeal

   87.     Repeal of Land Tax Act 1915

           Division 3 - Savings and transitional provisions for Act No. 15 of 2010

   88.     Application of this Act
   89.     Continued application of repealed Act
   90.     Capping of taxable value of land for 2010–11 financial year
   91.     Use of land as home—person who receives care
   92.     Use requirement period for charitable institutions
   93.     Application of pt 7 to pre-commencement liabilities
   94.     Land that was exempt, or for which deduction allowed, under repealed Act
   95.     Application of s 79
   96.     Application of Administration Act, s 38 to particular pre-commencement liabilities
   97.     References in Acts or documents

           Division 4 - Transitional provision for Land Valuation Act 2010

   98.     References to Land Valuation Act value

           Division 5 - Transitional provision for Revenue and Other Legislation Amendment Act 2011

   98A.    Application of ss 47 and 75

           Division 6 - Transitional provision for Revenue and Other Legislation Amendment Act 2016

   99.     Application of s 30

           Division 7 - Transitional provision for Revenue Legislation Amendment Act 2017

   100.    Application of s 83A

           Division 8 - Transitional provision for Revenue and Other Legislation Amendment Act 2018

   101.    Retrospective operation of amended s 23

           Division 9 - Transitional provisions for Revenue Legislation Amendment Act 2023

   102.    Applications for exemption not required
   103.    Application of basis of liability provisions
   104.    Transitional regulation-making power

   PART 11 - (Repealed)
           SCHEDULE 1
           SCHEDULE 2
           SCHEDULE 3
           SCHEDULE 4