COVID-19 land tax relief: Are you eligible?

COVID-19 land tax relief: Are you eligible?

If you are a landowner, you may be eligible for the land tax relief measures the Queensland government introduced in response to COVID-19. The following measures have been extended for the 2020-2021 assessment year.


Deferral of Land Tax Liabilities


Land tax liability has been deferred for three months as the issuing of the 2020-21 assessment notices were delayed. If you are liable for land tax this year, you do not need to apply for the deferral and will receive your notice 3 months later then you did in 2019-20.


Land Tax Rebate


To reduce your liability by 25% for the 2020-21 assessment year, you can apply for a land tax rebate for eligible properties. The rebate is only available if you owned an eligible property at midnight on 30 June 2020 and were liable for land tax in relation to the property. It does not need to be repaid and does not apply to owner-occupied land.


Are you Eligible?


You are eligible for the rebate if you are a landowner who leases all or part of a property to tenants and the following applies:

  • COVID-19 has impacted one or more tenants ability to pay rent.
  • You will provide rent relief to the tenants of an amount equivalent to the rebate.
  • You comply with the leasing principles.


You are also eligible for the rebate if you are a landowner and all of the following applies:

  • Your property is marketed and available for lease.
  • COVID-19 has impacted your ability to secure tenants.
  • You require relief to meet your financial obligations.
  • You will comply with the leasing principles.


If you are eligible under both circumstances, you must provide rent relief to your tenants first, and then you can apply any remaining rebate to your own financial obligations. If you have multiple tenants at your property, and one tenant meets the requirements, the whole property is eligible for the land tax rebate. To apply for the rebate, follow the steps at OSR Online before the 26th of February 2021.

If you have concerns or queries regarding the content of this blog, please don’t hesitate to contact your Conrad Carlile team online or on 07 3871 1522. As experts in all areas of accounting, taxation and business advice, we pride ourselves on customer service and helping our clients get the best outcome for their situation.



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