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Landholder Duty

Landholder Duty

Our Firm’s Practice Areas In Taxation Law Include:


Relevant Acquisitions

In Queensland, landholder duty applies to acquisitions of a significant interest in an entity owning Queensland land worth over $2 million. This acts as a tax on indirectly acquiring significant landholdings .

Landholder duty is triggered when a person gains a significant interest or increases their existing interest in a landowning entity, where the amount payable varies based on the value of the asset.

Significant Interests

For the purpose of landholder duty, a “significant interest” in an entity owning over $2 million in land. This interest may be:

  • 50% or more of voting rights/issued capital for private landholders.
  • 90% or more of voting rights/issued capital for public landholders (listed companies/unit trusts).

Acquiring a significant interest, even indirectly, triggers duty, and increasing an existing significant interest can also be liable, while a combined acquisition in a period which amounts to the threshold may also attract landholder duty.

Aggregation Provisions

Aggregation provisions are crucial for understanding landholder duty, as they determine whether separate acquisitions can be combined for duty purposes.

Aggregation applies when a person acquires an interest in the same landholder on multiple occasions or with related persons (i.e. family members) within a 12 month period.

If those acquisitions amount, in the aggregate, to a significant interest, landholder duty may apply.


Related party transactions: Acquisitions between spouses, children, parents, and siblings.

Public offerings: Acquisitions through public offerings of shares or units in a landholder.

Superannuation funds and charities: Acquisitions made by registered superannuation funds or charities.

Restructures within the same corporate group: Reorganisations within the same corporate group without significant changes in ownership.

Public authorities and government agencies: Acquisitions made by public authorities or government agencies.

Exemptions for Specific Acquisitions:

Acquisitions below the threshold: Acquisitions where the combined value of your interest and related party acquisitions within 12 months doesn’t reach the significant interest threshold (50% or 90%).

Transactions between certain entities: Acquisitions between specific types of entities like listed companies, foreign governments, and international organizations.

Debt conversions: Conversions of debt into equity interests under certain conditions.

Ex gratia relief: In rare cases, the Commissioner may grant relief from duty based on hardship or exceptional circumstances.

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