Land Tax Act 2010
LegislationReferenced in 12 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 annually. Modelled on Vancouver's successful empty homes tax, it aimed to push an estimated 20,600 vacant homes back onto the rental market. This bill was discharged and did not become law.
Revenue and Other Legislation Amendment Bill 2025
This bill implements 2025-26 State Budget measures and makes technical amendments across multiple areas. It extends financial support for first home buyers and employers of apprentices, creates backup tax mechanisms to protect foreign property surcharge revenue, clarifies penalty enforcement rules, validates an electricity authority transfer, and reforms how parliamentary Estimates hearings are chaired.
Land Valuation Amendment Bill 2023
This bill would have modernised Queensland's land valuation system - the framework that determines property values for calculating rates and land tax. It proposed streamlining the objection process, giving the valuer-general power to make binding guidelines for complex properties, and allowing valuation notices to be sent by SMS. The bill lapsed at the end of the 57th Parliament and did not become law.
Revenue and Other Legislation Amendment Bill 2018
This bill makes amendments across multiple unrelated areas of Queensland law. It expands electronic conveyancing for property transactions, gives legislative effect to beneficial tax administrative arrangements, supports the State Penalties Enforcement Registry's new service delivery model, addresses a legal loophole allowing homemade alcohol production in discrete Indigenous communities, clarifies cultural heritage provisions following a Supreme Court decision, and streamlines Cross River Rail administration.
Revenue Legislation Amendment Bill 2022
This bill implements major revenue changes from the 2021-22 and 2022-23 State Budgets. It reforms land tax to account for interstate property holdings, introduces higher coal royalties during high price periods, creates a mental health levy on large employers, and provides various stamp duty exemptions for small businesses, retirement visa holders, and deceased estates.
State Penalties Enforcement (Modernisation) Amendment Bill 2022
This bill modernises Queensland's fine enforcement system by centralising management of camera-detected offences under a single agency, while also securing rental bonds with a government guarantee and reducing land tax for Special Disability Trusts.
Royalty Legislation Amendment Bill 2020
This bill changes how Queensland calculates petroleum royalties and modernises royalty administration for both petroleum and minerals. From 1 October 2020, petroleum royalty is based on production volume rather than the previous complex 'wellhead value' method, providing greater certainty for the coal seam gas and LNG industry.
Revenue Legislation Amendment Bill 2023
This bill implements 2023-24 State Budget revenue measures affecting land tax, stamp duty, and payroll tax. It creates major tax concessions for build-to-rent housing developments that include affordable housing, extends payroll tax relief for regional employers and apprentice wages, and simplifies land tax administration for homeowners.
Revenue Legislation Amendment Bill 2018
This bill implements several 2017-18 state budget measures and election commitments affecting property duty, vehicle registration, first home buyer grants, land tax, payroll tax, and mining royalties. It increases taxes on foreign property buyers and luxury vehicles while extending benefits for first home buyers and employers of apprentices.
Betting Tax Bill 2018
This bill introduces a 15% point-of-consumption betting tax on the net wagering revenue of betting operators from bets made by customers in Queensland. It replaces the old point-of-supply tax system, ensuring that Queensland collects tax revenue based on where punters are located when they bet, rather than where the betting company is licensed. This brings Queensland into line with South Australia and Victoria.
Revenue and Other Legislation Amendment Bill 2024
This bill implements 2024-25 State Budget measures to help first home buyers and increase taxes on foreign property investors. It raises stamp duty concession thresholds, doubles the First Home Owner Grant to $30,000, increases land tax surcharges for absentees and foreign entities, and extends payroll tax rebates for apprentice wages.
Revenue and Other Legislation Amendment Bill 2019
This bill implements the 2019-20 Budget revenue measures, making significant changes to land tax, payroll tax, and petroleum royalties. It raises taxes on large landholders and foreign property owners while providing relief for small businesses, regional employers, and those who hire apprentices.