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
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    3. Land

    Land

    Issued date
    11 October 2024

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    Land tax

    For land tax purposes, this includes:

    • vacant land
    • land that is built on
    • lots in building unit plans
    • lots in group title plans
    • lots in a timeshare scheme
    • lots owned by a home unit company.