We manage state taxes, royalty, home owner grants, fines and unpaid penalties. This helps grow our economy and improve the wellbeing of all Queenslanders.
These are the core areas that we look after
- Land tax Find out about land tax and when it applies.
- Payroll tax Learn when you need to register for payroll tax.
- Grants and property concessions Find the benefits available for home owners.
- Duties Read about transfer (stamp) duty, insurance duty, landholder duty and other duties in Queensland.
- Royalty for mining and petroleum Understand when you need to pay royalty.
- Betting tax Learn when you need to register as a betting operator.
We’re ready to help if you are experiencing financial hardship resulting from the Queensland bushfires. Find out how we can support you.
We’re running 2 seminars in Brisbane in November, on how payroll tax applies to contractor payments and to groups of businesses.
Some landowners will start receiving letters advising that a home exemption has been applied to the property they use as their home. Find out if you are eligible for the exemption.
Frequently asked questions
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.
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
- set up a payment plan
- transfer it to someone else
- dispute it in court.
If you don’t finalise your fine by the due date, it may be referred to the State Penalties Enforcement Registry (SPER) for collection.
Read more about fines and infringements.