COVID-19 QLD: Business, Non-Profits, Individuals – Coronavirus Land Tax Relief

This program aims to support landowners by providing land tax relief measures to alleviate the impacts of the COVID-19 pandemic. It forms part of the Queensland Government's COVID-19 Economic Recovery Strategy which is a comprehensive and far-reaching suite of economic initiatives to help recover from COVID-19 with a focus on backing Queensland jobs.

These measures include:
1. Deferral of land tax liabilities
- A three-month deferral of land tax liabilities for the 2020-21 assessment year.
- For example, if the 2019-20 assessment notice was dated 1 November 2019 and landowners are liable for land tax again this year, the Government will not issue them 2020-21 notice before 1 February 2021.
- Landowners do not need to apply for the deferral.

2. Land tax rebate
- A land tax rebate reducing land tax liabilities by 25% for eligible properties for the 2020-21 assessment years.
- Landowners need to apply by 26 February 2021.
- The rebate:
a) Does not apply to owner-occupied land.
b) Is only available if they owned an eligible property at midnight on 30 June 2020, and were liable for land tax in relation to the property.
c) Does not need to be repaid if the eligibility conditions are met.
- The rebate for the 2019-20 year is no longer available.
- To apply for a rebate, applicants need to complete the form in OSR Online.

3. Waiver
- For the 2019-20 assessment year only, the land tax foreign surcharge was waived for eligible properties.

Please visit the website for more information.

Eligible applicants for the land tax rebate must meet at least one of the following circumstances:
1. A landowner who leases all or part of a property to one or more tenants and all the following apply:
- The ability of one or more tenants to pay their normal rent is affected by coronavirus (COVID-19).
- Will provide rent relief to the affected tenant(s) of an amount at least commensurate with the rebate.
- Will comply with the leasing principles even if the relevant lease is not regulated.

2. A landowner and all the following apply:
- All or part of the property is available and marketed for lease.
- The ability to secure tenants has been affected by COVID-19.
- Require relief to meet the financial obligations.
- Will comply with the leasing principles even if the relevant lease is not regulated.

If eligible under both circumstances, it is expected the landowners will apply the rebate firstly to provide rent relief to their residential or commercial tenants. They can then apply any remaining rebate to their own financial obligations (e.g. in relation to debt and other expenses).

The rebate will only apply to each property that meets the above requirements and conditions; it does not necessarily apply to all the landholdings.

Where there are multiple tenants for a single property, including mixed-use developments, if the eligibility requirements and conditions are met for at least one tenancy, then the whole property is eligible for the land tax rebate.

If the landowner received the 2019-20 rebate, they may also be eligible for the 2020-21 rebate if they provide additional rent relief to their affected tenant(s) of an amount at least commensurate with the 2020-21 rebate amount. That is, they do not get the benefit of the 2020-21 rebate for the rent relief that they provided as part of their eligibility for the 2019-20 rebate.