Apply for primary production land tax exemption

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.

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.

• A beneficiary of a trust is a person entitled to a beneficial interest in land or income derived from the land that is the subject of the trust, including a person who holds an interest through a series of trusts.
• A beneficiary of a discretionary trust is a person in whose favour a power of appointment has been exercised during the 12-month period ending when the liability arises (30 June of the relevant year). If no power of appointment has been exercised, the beneficiary will be the taker in default under the trust document.

Land tax

The conduct of a business of primary production on land if the land is used for primary production activity. The following are primary production activities:

• maintaining animals to sell them, including their natural increase (offspring) or their bodily produce (e.g. milk, eggs)
• cultivating land to sell produce (whether in a natural, processed or converted state)
• propagating or cultivating plants (including mushrooms) to sell them or their produce. The plants may be grown in sand, gravel or liquid, without soil and with added nutrients (i.e. hydroponics)
• planting or tending trees in a plantation or forest to sell them or their produce (timber)
• an activity, other than an activity mentioned above, that is agriculture, dairy farming or pasturage
• an activity that is related to and undertaken to support any of the above.

Read about primary production and land tax.

A charitable institution is registered with Queensland Revenue Office as a charitable institution under the Taxation Administration Act 2001.

To register, the institution must complete and submit an application for registration as a charitable institution (Form TA3).

A foreign individual is a person who does not hold Australian citizenship or a permanent visa.

An individual is a natural person.

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.

If part of your land is used for a non-exempt purpose, the Commissioner may apply a partial exemption to the part of the land used as a home.

Land tax

The following are primary production activities:

• maintaining animals to sell them, including their natural increase (offspring) or their bodily produce (e.g. milk, eggs)
• cultivating land to sell produce (whether in a natural, processed or converted state)
• propagating or cultivating plants (including mushrooms) to sell them or their produce. The plants may be grown in sand, gravel or liquid, without soil and with added nutrients (i.e. hydroponics)
• planting or tending trees in a plantation or forest to sell them or their produce (timber)
• an activity, other than an activity mentioned above, that is agriculture, dairy farming or pasturage
• an activity that is related to and undertaken to support any of the above.

Read the public ruling on land used for primary production (LTA053.1).

A relevant proprietary company is registered as a proprietary company under the Corporations Act 2001 (Cwlth) and is not owned directly (or indirectly through interposed companies or trusts) by a body corporate other than a proprietary company under the Corporations Act (i.e. shareholders cannot include either a public company or a company incorporated outside of Australia).