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QLD Office of State Revenue FAQ

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What information is available from the QLD Office of State Revenue database?

The Office of State Revenue maintains this database as a current record of all outstanding land tax in Queensland.

Land tax is levied by the state government on owners of freehold land in Queensland. This occurs on 30 June and applies for the following financial year. The tax is payable when the total value of all land a person holds, other than land used and occupied as their principal place of residence, exceeds the prescribed threshold. The assessed tax covers the following financial year but no pro rata adjustments are made by the Office of State Revenue if the owner disposes of the land within that financial year.

The vendor and purchaser may include adjustments in the terms of the contract.

All intending purchasers of land should conduct a search of the QLD Office of State Revenue database to establish whether or not outstanding land tax exists as land tax is a first charge on land.

What is a Clearance Certificate?

A Clearance Certificate is an official advice that no tax is payable on the blocks entered and no tax is owed by the vendors entered. A Clearance Certificate is valid for the duration of the financial year in which it was issued. An immediate clearance will be issued if the following conditions are met:

  • No tax is payable on the identified blocks entered and
  • No tax is owed by the identified vendors entered

What is a Liability Advice?

A Liability Advice is an estimate of the amount of land tax that is payable on the particular block of land being sold which potentially forms part of a total land tax assessment. This advice is issued when the vendor is liable for land tax but the assessment is unissued or not yet overdue for payment.

A land owner generally has a specified payment period from the date of issue of a land tax assessment in which to pay the tax. Prior to the issue of a land tax assessment or the expiration of the due date for payment of an issued assessment, an application on property owned by this person would result in a Liability Advice. After this time the land tax is overdue and an application would result in a Garnishee Notice for the full amount of land tax outstanding.

What is a Garnishee Notice?

A Garnishee Notice is issued when the land tax is overdue for payment. This consists of the total amount of tax outstanding in the name of the vendor. A Garnishee Notice will be issued for each owner of the property and may also be issued in the name of any previous owner who owed tax where a clearance was not applied for or granted on the land prior to the transfer to the current owner.

What if my settlement date falls in the next financial year?

A request for the next financial year is able to be submitted at anytime during the previous year, if submitted 15 days or more prior to 1 July the order may be sent to the Office of State Revenue for manual processing and the certificate will be issued as close to 30 June as possible.

How do I enter additional land descriptions?

Up to 100 individual lots can be defined in one search. These can be defined by a single or range of lot numbers. Lots can be entered by using up to 50 Land Description input fields, provided the vendor(s) and purchaser(s) are the same for each instance. You can add additional land description details by pressing the Add Lot/Plan button under the initial land description. Alternatively you can remove additional descriptions by clicking the Rubbish Bin icon.

If your Land Tax Clearance search request contains one or more "Cancelled" land descriptions an error message with the following format will display:

"Land has been resurveyed. Parcel no longer exists under the description shown. The application cannot continue until this parcel is removed or amended to the description current at the date of clearance application."

If more than one "Cancelled" land description exists in the request, only the first land description will be advised in the error message.

How do I proceed if the land description entered is not found?

If the land description you have entered is unknown to the database, the application will have to be processed manually. The area may be entered to help clarify the parcel to be searched. The area can be measured in either square metres (M2) or hectares (HA) and may use up to four decimal places.

How do I enter the area of a Building Unit?

The area of a building unit should be entered as the numerical size followed by selecting M2 from the list.

How do I enter Tenants in Common or Joint Tenants in the Vendor or Purchaser fields?

The details for each vendor or purchaser should be entered separately. For instance, if John and Jill Smith are Tenants in Common, John Smith should be entered as Vendor 1 and Jill Smith should be entered as Vendor 2. It is not correct to enter John & Jill Smith as a single vendor.

Additional vendor or purchaser fields can be added or removed using the Add Vendor/Purchaser and Delete Vendor/Purchaser buttons.

When the purpose of the enquiry is for mortgage refinancing, what should go in the Purchaser field?

The details of the financial institution refinancing the mortgage over the land should be entered in the purchaser field.

Can I request a certificate for Due Diligence?

Applications for a Clearance Certificate may be requested by the owner, purchaser or mortgagee of the land. Applications submitted by any other party for Due Diligence purposes will not be processed.

Can I change the Vendor details supplied by the database?

If the vendor details on the Office of State Revenue database are incorrect, please check your records to verify your entered data. If you are certain the vendor details reported on the Office of State Revenue database are incorrect, you should replace them with the details that you have. Your application will be sent for manual processing to check the details you have entered and verified. The database will be updated accordingly.

If the company name of the vendor or purchaser exceeds 40 characters, it can span across the three name fields provided, keeping words whole when spanning the fields.

Please Note:
The Office of State Revenue will identify trust ownership with the name of the trust rather than the trustee’s name.

What are the delivery options available?

In most cases certificates will return an instant result. In some cases orders will be queued for processing and the result will be available from the CITEC Confirm Inbox within 15 minutes.

If an error occurs during processing, a MORE INFO link may be displayed in the CITEC Confirm Inbox. Please contact the Confirm Service Centre on 1800 773 773 in this case.

If any of the following occurs:

  • Vendor/Owner Mismatch
  • unidentified land
  • unknown liability for block

the order will be sent to the Office of State Revenue for manual processing and the result will be posted to you within 10 business days.

How are manual orders processed by the Office of State Revenue?

The Office of State Revenue will conduct an electronic validation before issuing Clearance Certificates, Liability Advices and Garnishee Notices. This is to ensure all information is consistent with the Office of State Revenue database.

Manual processing is handled internally by the QLD Office of State Revenue and results will be returned by post. These orders will normally be completed within 10 days from the date of the request. The Office of State Revenue is not able to fax certificates.

As no further actions take place online, the CITEC Confirm Inbox status of the order remains as MANUAL. Selecting this status link will continue to display the original PDF notice of manual processing even after such time as a certificate has been issued.

Is it possible to receive more than one certificate per application?

You may receive multiple certificates per application. Liability Advices may be accompanied by a Garnishee Notice. Where a Garnishee Notice is issued, a separate certificate will be supplied for each vendor.