Land Tax Act 2010
LegislationReferenced in 13 bills
Land Tax and Other Legislation (Empty Homes Levy) Amendment Bill 2022
This bill proposed an Empty Homes Levy to tackle Queensland's housing crisis by taxing vacant residential properties and undeveloped land at 5% of their capital improved value each year. Modelled on Vancouver's empty homes tax, which reduced vacancies by 24%, it aimed to push an estimated 20,600 vacant homes back onto the rental market over four years. This was a private member's bill introduced by Dr Amy MacMahon MP (Member for South Brisbane). It was discharged and did not become law.
Body Corporate and Community Management and Other Legislation Amendment Bill 2023
This bill reforms Queensland's body corporate laws to address ageing unit complexes, pet ownership, smoking, off-the-plan property purchases, and scheme governance. It creates a new process for terminating uneconomic community titles schemes with 75% owner approval, strengthens buyer protections against sunset clause misuse in off-the-plan contracts, and clarifies residents' rights to keep pets and be protected from second-hand smoke.
Revenue and Other Legislation Amendment Bill 2025
This bill implements 2025-26 State Budget measures and makes amendments across seven Acts. It extends the doubled First Home Owner Grant and the payroll tax rebate for apprentice and trainee wages, introduces windfall tax provisions to protect state revenue if foreign property surcharges are struck down by courts, clarifies SPER registration fees, validates a renewable energy generation authority transfer, and reforms Budget Estimates hearings.
Land Valuation Amendment Bill 2023
This bill updates Queensland's land valuation system to keep pace with an increasingly complex property market. It gives the valuer-general new powers to issue binding guidelines, streamlines the objection process so all landowners are treated equally regardless of property value, and gives farmers more choice over how their land is valued.
Revenue and Other Legislation Amendment Bill 2018
This bill makes wide-ranging amendments across revenue, penalties, Indigenous community safety, cultural heritage, and transport infrastructure legislation. It expands electronic property settlement in Queensland, formalises several beneficial tax arrangements, improves the SPER debt management system, closes a loophole allowing homemade alcohol production in remote Indigenous communities, and makes governance changes to the Cross River Rail Delivery Authority.
Revenue Legislation Amendment Bill 2022
This bill implements the major revenue measures from the 2022-23 Queensland State Budget. It introduces a mental health levy on large employers, increases coal royalty rates during high-price periods, reforms land tax to account for interstate landholdings, and provides various stamp duty exemptions for small businesses, deceased estates and retirement visa holders.
State Penalties Enforcement (Modernisation) Amendment Bill 2022
This bill modernises Queensland's fines enforcement system and makes changes across several unrelated policy areas. It centralises the handling of camera-detected and tolling fines under a single agency (SPER within the Queensland Revenue Office), extends land tax concessions to Special Disability Trusts, reforms how the Residential Tenancies Authority is funded, and updates confidentiality rules for state penalties and taxation officials.
Royalty Legislation Amendment Bill 2020
This bill overhauls how Queensland calculates petroleum royalties, replacing the old 'wellhead value' system with a simpler volume-based model that applies different rates depending on whether gas is sold domestically, supplied to LNG projects, produced as part of an LNG project, or is liquid petroleum. It also brings mineral and petroleum royalty administration under the Taxation Administration Act 2001 for consistency with state taxes.
Revenue Legislation Amendment Bill 2023
This bill implements several revenue measures from the 2023-24 Queensland State Budget and makes technical changes to state tax laws. It introduces tax concessions to encourage large-scale build-to-rent housing with affordable housing components, extends payroll tax relief for regional businesses and employers of apprentices, simplifies land tax for homeowners, and clarifies that state tax refunds can only be obtained through the statutory process.
Revenue Legislation Amendment Bill 2018
This bill makes wide-ranging changes to Queensland's revenue laws, implementing 2017 election commitments and 2018-19 Budget measures. It increases duties on foreign property buyers and luxury vehicles, extends the First Home Owners' Grant, raises land tax for large landholdings, extends payroll tax relief for apprentice and trainee employers, modernises primary production tax exemptions, and introduces an online land tax portal.
Betting Tax Bill 2018
This bill introduces a 15% point-of-consumption betting tax on the net wagering revenue of betting operators from bets placed by customers in Queensland. It replaces the previous point-of-supply wagering tax and aligns Queensland with similar reforms in other Australian states. The bill also removes outdated prohibitions on interstate interactive wagering.
Revenue and Other Legislation Amendment Bill 2024
This bill implements revenue measures from the 2024-25 Queensland State Budget. It makes home ownership more affordable for first home buyers by increasing stamp duty concession thresholds and doubling the First Home Owner Grant to $30,000, while increasing taxes on foreign property investors and absentee landowners, and extending payroll tax relief for employers of apprentices and trainees.
Revenue and Other Legislation Amendment Bill 2019
This bill implements revenue measures from the 2019-20 Queensland Budget. It raises land tax rates on large corporate landholdings and foreign owners, increases the petroleum royalty rate from 10% to 12.5%, adjusts payroll tax thresholds and rates, and provides targeted tax relief for regional employers and businesses that employ apprentices and trainees.