The Queensland Government is now in caretaker mode until after the state election. Minimal updates will be made to this site until after the election results are declared.

Apply for a land tax exemption

Follow these steps to apply online for a land tax exemption for:

  • the home you live in
  • the home where all beneficiaries of a trust or estate live
  • land used for the business of primary production.

Before you start, you must have created your personal OSR Online account and verified your identity. If you need help with this, you can:

Home exemption for individuals

  1. Log in to OSR Online.
  2. On the Home screen, select the My land tile under My portfolio.
    Tip: If you can’t see the ‘My land’ tile, you may not have finished verifying your identity.
  3. Select Manage exemptions from the side menu.
  4. Select Lodge new exemption.
  5. Select the LT12 tile.
    The explanatory notes will help you complete the form.
  6. Complete the form and click Submit.

If you have trouble submitting the application, log out of OSR Online. Wait a bit, and log in again using Google Chrome. Your form will be saved in Manage exemptions under Actions. Check the details and click Submit.

Home exemption for trustees

As trustee, after you have set up your personal account and verified your identity, you need to link your account to the trust. After you have done that, you can apply for the exemption.

  1. Log in to OSR Online.
  2. Select View accounts.
  3. Select the trust account from the Client list.
  4. Select Manage exemptions from the side menu.
  5. Select Lodge new exemption.
  6. Select the LT13 tile.
    The explanatory notes will help you complete the form.
  7. Complete the form and click Submit.

If you have trouble submitting the application, log out of OSR Online. Wait a bit, and log in again using Google Chrome. Your form will be saved in Manage exemptions under Actions. Check the details and click Submit.

Primary production exemption

If land is held by a company or trust, you need to link your account to that entity. After you have done that, you can apply for the exemption.

  1. Log in to OSR Online.
    • For land held by an individual, on the home screen, select the My land tile under My portfolio. (If you can’t see the ‘My land’ tile, you may not have finished verifying your identity.)
    • For land held by a company or trust, select View accounts and then the account you want to access from the Client list. (If you can't see your accounts, check that you have linked your personal account to the company or trust.)
  2. Select Manage exemptions from the side menu.
  3. Select Lodge new exemption.
  4. Select the LT11 tile.
    The explanatory notes will help you complete the form.
  5. Complete the form and click Submit.

If you have trouble submitting the application, log out of OSR Online. Wait a bit, and log in again using Google Chrome. Your form will be saved in Manage exemptions under Actions. Check the details and click Submit.

Check the progress

You can check the progress of your application under Actions:

  • Edit draft—means you have saved your application as a draft, but not yet submitted it. Make sure you have completed all fields and click Submit.
  • View form—means you have submitted your application. When it has been processed, you will see your exemption by selecting My land from the left menu.

Also consider...