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Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office

Absentee

Issued date
24 December 2024

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.