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    1. Home
    2. Land tax
    3. Exemptions and relief
    4. Home exemption for trustees

    Land tax home exemption for trustees

    Understand the eligibility requirements for a home exemption for trustees of trusts and superannuation funds, and how to apply.

    On this page:
      Other exemptions and relief pages

      If you are a trustee of a trust (including a trust created for a deceased estate), you may be able to claim an exemption for the land you own where all the relevant beneficiaries of the trust or estate use that land as their home.

      When an exemption is applied to a parcel of land, the taxable value
      Taxable value

      The lesser of:

      or

      Taxable value is defined in section 16 of the Land Tax Act 2010.

       of that parcel is excluded from the total taxable value of all your land. So, an exemption will reduce how much you have to pay.

      You can only have 1 property as your home
      Home

      Land tax

      A building, or part of a building, that is all the following:

      • fixed to the land
      • designed or approved by local government for human habitation by a single family unit
      • used as your principal place of residence.

      It is used as a home if it is occupied by the owner or beneficiary as their principal place of residence.

       , whether it is in Queensland or elsewhere.

      Eligibility

      To be eligible for a home exemption, you must meet all the following conditions.

      • You (the owner) must be a trustee of a trust and not an absentee.
        Absentee

        Land tax

        For land tax, you are an absentee if all the following apply:

        • you are a foreign individual (including New Zealand citizens)
        • you do not hold a permanent visa
        • you do not usually live in Australia.

        Australian citizens and permanent visa holders are not deemed absentees.

        See the land tax rates and threshold for absentees.
      • The land must be occupied as the home of all beneficiaries of the trust.
      • The beneficiaries of the trust must have:
        • occupied a home on the land on or before the liability date (i.e. 30 June)
          Liability date

          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.
        • have no other principal place of residence
          Principal place of residence

          Land tax

          A person’s principal place of residence is the home in which they live. You can only have one principal place of residence as at 30 June of a relevant year.
        • used the land exclusively as their home; or, in the in the circumstances where they use a portion of the home for a non-exempt purpose, used the home substantially as their home.
      • The land must, at the liability date:
        • contain a home
          Home

          Land tax

          A building, or part of a building, that is all the following:

          • fixed to the land
          • designed or approved by local government for human habitation by a single family unit
          • used as your principal place of residence.

          It is used as a home if it is occupied by the owner or beneficiary as their principal place of residence.
        • comprise 1 parcel.
          Parcel

          A parcel is an area of land:

          or

          • with a separate lot entitlement detailed in a community titles scheme, building units plan or group titles plan.
      You may still qualify for the exemption if you live on the land but rent out a room or granny flat. See the home exemption tester or the definition of allowable letting
      Allowable letting

      An arrangement (e.g. renting a room or granny flat) where each of the following applies:

      • the land is used as the home of a person (the principal resident)
      • the principal resident has given the occupant the right to live on the land under a tenancy agreement
      • the gross floor area of the residential area to which the right relates (the leased area) is not more than 50% of the total floor area of all residential areas on the land
      • the occupant uses the leased area for residential purposes and has not given the right to occupy any part of the leased area to another person under a tenancy agreement
      • the rent payable for the leased area is not more than the market rent for the area.

      It is not an allowable letting if the leased area is in a building containing 3 or more flats and the leased area is not used for residential purposes by the principal resident.

      For more information, see the public ruling on the land tax exemption for a home (LTA000.1).

        for more information.

      Trustees of foreign trusts are not eligible for a home exemption.

      How to calculate land tax

      Your liability for land tax is based on land you own at midnight 30 June each year. As a trustee, you are liable for land tax if the total taxable value of the freehold land held for that trust at 30 June is $350,000 or more.

      If your application for a home exemption is approved, your total taxable land will exclude the home used by all the beneficiaries of the trust.

      Ange is trustee of their family trust. They hold one property as trustee. That property is used exclusively as their family’s home and has a taxable value of $599,999.

      Ange applies for the home exemption and is successful. Their total taxable value is reduced to $0.

      • Without the exemption, Ange’s land tax would be $5,699.95.
      • With the exemption applied, their land tax is $0.

      Dan owns 5 properties as trustee of a discretionary trust. The properties have a total taxable value of $2,599,999.

      One of the properties is used exclusively as the home of the beneficiaries. It has a taxable value of $599,999.

      Dan successfully applies for the home exemption. His total taxable value is reduced to $2,000,000 ($2,599,999 less $599,999).

      • Without the exemption, Dan’s land tax would be $38,999.95.
      • With the exemption applied, his land tax is $29,500.

      Apply for exemption

      To apply for a home exemption as a trustee, you need to complete Form LT13. There are 3 ways you can do this:

      • Option 1: Create a full-access QRO Online account to apply for the exemption and manage ongoing land tax obligations.
      • Option 2: Create a quick-access QRO Online account to apply for the exemption only.
      • Option 3: Complete an online version, without having to create an account.

      Before you start, you must have created your personal QRO Online account and verified your identity. Then, as trustee, you need to link your account to the trust.

      If you need help with this, you can:

      Follow these steps to apply for the exemption.

      1. Log in to QRO Online.
      2. On the Home screen, select the My land tile.
        If you can’t see this tile, you may not have finished verifying your identity.
      3. Select Manage exemptions from the side menu.
      4. Select Lodge new exemption.
      5. Select the LT13 tile.
        The explanatory notes under the tile will help you complete the form.
      6. Complete the form and click Submit.

      If you have trouble submitting the application, log out of QRO Online. Wait, then log in again using Google Chrome. Your form will be saved in Manage exemptions under Actions. Check the details and click Submit.

      You can check the progress of your application under Actions:

      • Edit draft—means you have saved your application as a draft, but not yet submitted it. Make sure you have completed all fields and click Submit.
      • View form—means you have submitted your application.
        • If approved, you’ll see your exemption by selecting Manage exemptions from the left menu.
        • If not approved, we’ll notify you in writing.

      See how to check your land tax online.

      Before you start, you must have created your personal QRO Online account. If you need help with this, you can:

      Follow these steps to apply for the exemption.

      1. Log in to QRO Online.
      2. On the Home screen, select Apply for a land tax exemption (under ‘Online forms’).
      3. Enter your identification details and click Next.
      4. Select the LT13 tile.
        The explanatory notes under the tile will help you complete the form.
      5. Complete the form and click Submit.

      We’ll send you a decision notice confirmation after we have processed your exemption claim.

      You can submit Form LT13 online. Read the guide, complete the fields (including the declaration) and press Submit.

      We’ll send you a decision notice confirmation after we have processed your exemption claim.

      Also consider…

      • Read these public rulings on:
        • the land tax exemption for trustees (LTA041.1)
        • beneficiaries of superannuation funds (LTA000.2).
      Last updated: 19 September 2025