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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

Place of residence

Issued date
15 October 2024

Land in Australia on which there is a home that is lawfully occupied or suitable for occupation.

This includes houses, townhouses, units, flats, duplexes, converted buildings and fixed moveable dwellings.