The 2025–26 Queensland Budget was released on 24 June 2025. Read more

The Commissioner has updated the public ruling on the land tax exemption for a home. LTA000.1.3

The payroll tax annual return must be lodged and paid by Monday 21 July 2025. Now available in QRO online

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

    Liability date

    Issued date
    1 July 2025

    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.