Land tax clearance certificate
Check if there is land tax owing on a property before you buy it, by applying for a land tax certificate.
A land tax clearance search will generally be required by your mortgagee and recommended by your solicitor when you are buying land in Queensland. This is to check that there is no land tax owing on the land before you take possession, because without it you may be required to pay the tax.
Unpaid land tax is a first charge over land, which may or may not be registered on the title. This means that it has priority over any mortgage on the land and will continue as a charge even if the land is transferred.
Applying for a clearance certificate will help protect you against paying the seller’s land tax.
You will receive one of the following results:
- a clearance certificate, confirming the land is clear of land tax on the anticipated date of possession
- a liability advice, stating the amount of current land tax payable for the specified land
- a garnishee notice, for the recovery of overdue land tax
- both a liability advice for current land tax and a garnishee notice for outstanding land tax.
Note: If the date of possession is extended past 30 June you will need to apply for another clearance certificate.
The payment of outstanding tax is a matter between you and the seller, and is normally paid out of settlement funds. Once we receive full payment, we will issue a clearance certificate to you that declares there is no land tax payable on the land at the time you plan to take possession, up to the next 30 June.
The seller will continue to be responsible for all debt resulting from their ownership until it is paid.
Learn how buying or selling land affects your land tax.
You can apply for a clearance certificate online or by mail.
Online applications
Apply for a clearance certificate online through the following providers:
Agents (e.g. legal professionals and conveyancers) can also apply through:
Where all required information is available, the application can be processed automatically and the certificate will issue immediately. If the application is referred to us for processing, the same service standard for lodging by mail will apply.
Mail or email applications
Complete an application for a land tax clearance certificate (Form LT17) and send to us by post or email.
You must provide the:
- seller’s name in full
- buyer’s name in full
- real property description (lot and plan numbers)
- anticipated date of possession or settlement
- a cheque for $47.00 or proof of EFT payment.
Post
Queensland Revenue Office
GPO Box 2476
Brisbane Qld 4001
Postal applications take up to 10 working days, plus postal delivery time, to process. (This can take longer in some instances; for example, where subdivision plans have been recently lodged or relevant information is not available.)