Queensland Numbered Acts

REVENUE LEGISLATION AMENDMENT ACT 2025 - SECT 26B

26B Insertion of new pt 10, div 10

Part 10 —
insert—

Division 10 - Imposition of land tax in particular circumstances

104 Imposition of land tax payable 30 June 2019 to 8 April 2024—foreign company or trustee of foreign trust

(1) This section applies if—

(a) land tax was purportedly imposed for a financial year on taxable land at the rate (the
"surcharge rate" ) mentioned in section 32(1)(b)(ii) as in force when the liability for the land tax arose; and

(b) the land tax was purportedly payable on or after 30 June 2019 and before 8 April 2024; and

(c) the purported imposition of land tax on the taxable land at the surcharge rate was invalid only because the provisions of this Act that purportedly imposed the land tax were to any extent invalid or inoperative under the Commonwealth Constitution , section 109 because of an inconsistency with a provision of an agreement given the force of law by the International Tax Agreements Act 1953 (Cwlth) , section 5(1).

(2) Land tax at the surcharge rate is imposed on the taxable land.

(3) The liability for land tax imposed under subsection (2) is taken to have arisen, and to have always arisen, at the same time as liability for the purported land tax would have arisen if the purported land tax had been validly imposed.

(4) Land tax imposed under subsection (2) is payable by, and is taken to have always been payable by, the person who would have been liable for the purported land tax if the purported land tax had been validly imposed.

(5) The amount of land tax payable under subsection (2) is the same amount, and is taken to have always been the same amount, as the amount of land tax that would have been payable if the purported land tax had been validly imposed.

(6) The rights and liabilities of a person in relation to land tax imposed under subsection (2) are taken to be, and to have always been, the same as the rights and liabilities that the person would have had in relation to the purported land tax if the purported land tax had been validly imposed.

(7) Anything done or omitted to be done by a person in relation to the purported land tax has, and is taken to have always had, the same force and effect as if it were done or omitted to be done in relation to land tax imposed under subsection (2).

(8) In this section—

"purported land tax" , in relation to taxable land, means land tax referred to in subsection (1) that was purportedly imposed on the taxable land.

105 Imposition of land tax payable 1 January 2018 to 8 April 2024—absentee

(1) This section applies if—

(a) land tax was purportedly imposed for a financial year on taxable land at the rate (the
"absentee rate" ) mentioned in section 32(1)(c) as in force when the liability for the land tax arose; and

(b) the land tax was purportedly payable on or after 1 January 2018 and before 8 April 2024; and

(c) the purported imposition of land tax on the taxable land at the absentee rate was invalid only because the provisions of this Act that purportedly imposed the land tax were to any extent invalid or inoperative under the Commonwealth Constitution , section 109 because of an inconsistency with a provision of an agreement given the force of law by the International Tax Agreements Act 1953 (Cwlth) , section 5(1).

(2) Land tax at the absentee rate is imposed on the taxable land.

(3) The liability for land tax imposed under subsection (2) is taken to have arisen, and to have always arisen, at the same time as liability for the purported land tax would have arisen if the purported land tax had been validly imposed.

(4) Land tax imposed under subsection (2) is payable by, and is taken to have always been payable by, the person who would have been liable for the purported land tax if the purported land tax had been validly imposed.

(5) The amount of land tax payable under subsection (2) is the same amount, and is taken to have always been the same amount, as the amount of land tax that would have been payable if the purported land tax had been validly imposed.

(6) The rights and liabilities of a person in relation to land tax imposed under subsection (2) are taken to be, and to have always been, the same as the rights and liabilities that the person would have had in relation to the purported land tax if the purported land tax had been validly imposed.

(7) Anything done or omitted to be done by a person in relation to the purported land tax has, and is taken to have always had, the same force and effect as if it were done or omitted to be done in relation to land tax imposed under subsection (2).

(8) In this section—

"purported land tax" , in relation to taxable land, means land tax referred to in subsection (1) that was purportedly imposed on the taxable land.