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Queensland Government - Queensland Revenue Office
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    2. Definitions
    3. Liability date

    Liability date

    Issued date
    1 July 2025

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    The liability date is 30 June.

    For example, if you own property on 30 June 2025 and are applying for an exemption for the 2025–26 assessment year, you would enter 30/06/25 as the liability date.