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Coronavirus Land Tax Relief QLD


Land tax relief for commercial landlords to help them manage their rental properties during the COVID-19 outbreak.

Open
Close date: 30 Jun 2020 12:00 AM AEST.

What do you get?

Land tax relief.

Who is this for?

Queensland commercial landlords affected by COVID-19.

Overview

Queensland commercial landlords may apply for one or more of the following land tax relief measures:

  • a land tax rebate reducing land tax liabilities by 25% for eligible properties for the 2019-20 assessment year
  • a waiver of the 2% land tax foreign surcharge for foreign entities for the 2019-20 assessment year
  • a 3 month deferral of land tax liabilities for the 2020-21 assessment year

What are the eligibility criteria?

You may be eligible for the land tax rebate if:

  • you are a landowner who leases all or part of a property to one or more tenants and all of the following apply
    • the ability of one or more tenants to pay their normal rent is affected by the coronavirus (COVID-19) pandemic
    • you will 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 of 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

How do you apply?

You can find out more about eligibility and how to apply at Coronavirus Land Tax Relief.