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.
Our office will be closed on Monday 2 October for the King’s Birthday public holiday. We will reopen on Tuesday 3 October from 8.30am.
The Commissioner has issued an update to the public ruling on relevant contracts and medical centres (PTAQ000.6.2).
We’ve published our compliance focus areas for the year ahead. They highlight key obligations you need to be aware of, from payroll tax to homeowner grants.
Frequently asked questions
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.
There are 2 Queensland home owner grants.
- The first home owner grant will give you $15,000 towards a brand-new or substantially renovated home that you will live in as your first home. It currently does not have an end date.
- The regional home building boost grant gives you $5,000 after you buy or build a brand-new or substantially renovated home to live in, in regional Queensland. It is available for contracts signed between 4 June 2020 and 31 March 2021. It currently doesn’t have an end date, but you must apply within a specific timeframe.
The grants are not to buy vacant land or investment properties.
You might be eligible for both grants as well as a transfer (stamp) duty home concession.
There are exemptions from paying transfer duty in certain circumstances.
There are also concessions that reduce the amount of transfer duty payable. For example, if you are buying a home to live in, a concession might remove the duty.
You can’t get a duty exemption for gifting property to a family member, trust or beneficiary.