ARTICLE · 19 AUGUST 2019

Queensland land tax changes

McCullough Robertson

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Any contract or lease for property in Queensland should appropriately address this increased liability for land tax.

AustraliaTax

Catherine Nufer-Barr

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WHO SHOULD READ THIS

Anyone who owns, buys or leases land in Queensland.

WHAT YOU NEED TO KNOW

Land tax changes may increase the land tax assessed on land that you own, or the amount you are required to pay under a contract or lease.

WHAT YOU NEED TO DO

If you own land in Queensland – determine if you are foreign and if so, seek advice on the land tax implications;
If you are a buyer of land under a contract – ensure that you will not be liable for additional land tax if the seller is foreign; and
If you are a tenant – review the terms of your lease to ensure you are not paying more because your landlord is foreign.

The government announced a number of State tax measures in their budget on 11 June 2019. These were swiftly introduced into law with the relevant legislation passing on 17 June 2019. One of these measures was an amendment to the land tax rules, which came into effect almost immediately (i.e. the changes applied to land

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