Land Tax Act 2010
LegislationReferenced in 11 bills
Land Tax and Other Legislation (Empty Homes Levy) Amendment Bill 2022
This bill would have created an empty homes levy in Queensland, charging property owners 5% of the market value of residential properties left vacant for more than six months each year. It was a private member's bill introduced by Greens MP Dr Amy MacMahon during the housing crisis, modelled on Vancouver's Empty Homes Levy. The bill was discharged and did not become law.
Revenue and Other Legislation Amendment Bill 2025
This bill implements several 2025-26 State Budget measures and makes other amendments across seven Acts. It extends the doubled First Home Owner Grant and the apprentice payroll tax rebate, introduces contingency windfall taxes to protect foreign surcharge revenue, reforms how Budget Estimates hearings are chaired, and clarifies SPER registration fee rules.
Land Valuation Amendment Bill 2023
This bill modernises Queensland's land valuation framework, which determines how property is valued for land tax, council rates, and state land rent. It gives the valuer-general new powers to make binding guidelines on valuation practices, streamlines the objection process by removing arbitrary monetary thresholds, and gives farmers more control over how their non-adjoining lots are valued.
Revenue and Other Legislation Amendment Bill 2018
This bill amends a wide range of Queensland legislation covering tax administration, electronic property conveyancing, fine enforcement, alcohol restrictions in Indigenous communities, cultural heritage protections, and the Cross River Rail project. It is administered by the Deputy Premier, Treasurer and Minister for Aboriginal and Torres Strait Islander Partnerships.
Revenue Legislation Amendment Bill 2022
This bill implements a range of revenue measures from the 2021-22 and 2022-23 Queensland State Budgets. It introduces a new mental health levy on large employers, reforms land tax to account for interstate property holdings, increases coal royalty rates during periods of high prices, and provides tax relief for small businesses, apprentice employers, and retirement visa holders.
State Penalties Enforcement (Modernisation) Amendment Bill 2022
This bill modernises Queensland's fines enforcement system by centralising the management of camera-detected and tolling offence fines under the Queensland Revenue Office and SPER, so people deal with one agency instead of several. It also reduces land tax for Special Disability Trusts, guarantees the security of rental bonds held by the Residential Tenancies Authority, and updates government confidentiality rules.
Revenue Legislation Amendment Bill 2023
This bill implements several 2023-24 State Budget revenue measures and makes technical amendments to Queensland tax legislation. It creates tax concessions to encourage build-to-rent housing developments with affordable housing, simplifies the land tax home exemption, extends payroll tax relief for regional employers and apprentice wages, and closes off common law tax refund claims.
Revenue Legislation Amendment Bill 2018
This bill makes changes across several Queensland revenue laws to implement 2017 election commitments and 2018-19 Budget measures. It increases duties on foreign property buyers and luxury vehicles, extends the boosted First Home Owner Grant, raises land tax on large landholdings, extends the payroll tax rebate for apprentice and trainee wages, modernises the primary production land tax exemption, validates historical mining royalty assessments, and enables electronic delivery of land tax documents.
Betting Tax Bill 2018
This bill introduces a 15% point-of-consumption betting tax on the net wagering revenue that betting operators earn from customers located in Queensland. It replaces the old wagering tax (which was based on where the operator was located) and brings Queensland into line with similar taxes in South Australia and Victoria.
Revenue and Other Legislation Amendment Bill 2024
This bill implements several 2024-25 State Budget revenue measures. It makes it cheaper for first home buyers by increasing stamp duty concession thresholds and doubling the First Home Owner Grant to $30,000, while raising surcharges on foreign and absentee property owners and extending payroll tax rebates for apprentice and trainee wages.
Revenue and Other Legislation Amendment Bill 2019
This bill implements 2019-20 Queensland Budget revenue measures across land tax, payroll tax, and petroleum royalties. It raises the payroll tax exemption threshold to help smaller businesses, introduces a higher payroll tax rate for large employers, increases land tax on large corporate landholdings and foreign owners, lifts the petroleum royalty rate, and provides a payroll tax discount for regional employers.