The December payroll tax return for periodic and half-yearly lodgers is due 14 January 2026. Read more

The Commissioner has published updates to Public Ruling PTA037.3—Paid parental leave. Read more

The Commissioner has issued new rulings on extensions of time to lodge an objection under the Taxation Administration Act and the Grants Act. Read more

Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office
  • About QRO
  • Land tax
  • Grants
  • Payroll tax
  • Duties
  • Royalty
  • Betting tax
  • Fines
  • SPER
  • Contact us
  • QRO Online help
  • Log in to QRO Online
    • Search
    1. Home
    2. Definitions
    3. Absentee

    Absentee

    Issued date
    24 December 2024

    Stay up-to-date with our latest news

    Learn more about news from QRO that relates to the areas you’re interested in.

    Subscribe to emails

    Land tax

    For land tax, you are an absentee if all the following apply:

    • you are a foreign individual (including New Zealand citizens)
    • you do not hold a permanent visa
    • you do not usually live in Australia.

    Australian citizens and permanent visa holders are not deemed absentees.

    See the land tax rates and threshold for absentees.