Queensland Government land tax concessions

In order to ameliorate some of the economic impact of the coronavirus on landlords and property owners, the Queensland Government has provided some land tax concessions, which apply in the 2019/2020 and 2020/2021 financial years.

The concessions are:

  • A rebate of 25% of land tax for the 2019/2020 year; and
  • A 3 month deferral of payment of 2020/2021 land tax.

Potentially affected entities do not need to apply for the deferral (this will be granted automatically), but will need to apply for the rebate, if eligible.

The rebate is available in the following circumstances:

  • You are 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 the coronavirus (COVID-19) pandemic.
    • You provide rent relief to the affected tenant(s) of an amount at least commensurate with the land tax rebate.
    • You will comply with the leasing principles even if the relevant lease is not regulated.
  • You are a landowner and all the following apply:
    • All or part of your property is available and marketed for lease.
    • Your ability to secure tenants has been affected by the COVID-19 pandemic.
    • You require relief to meet your financial obligations.
    • You will comply with the leasing principles even if the relevant lease is not regulated.

The leasing principles are:

  • You will negotiate in good faith with your tenant to seek a mutually agreeable resolution if their ability to pay is impacted by COVID-19;
  • You will not evict your tenant if they are in financial distress and unable to meet their commitments due to the impact of COVID-19;
  • You will not increase rent, except where rent is linked to turnover;
  • You will not penalise a tenant who stops trading or reduces opening hours;
  • You will not charge any interest on unpaid or deferred rent; and
  • You will not make a claim on a bank guarantee or security deposit for non-payment of rent.


Applications for the rebate are made via OSR Online, and can be made up until 30 June 2020. For more information, please get in touch with our team on 1300 363 866.



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