This information is for holders of state land tenures under the Land Act 1994.
If you are a residential renter seeking information about private, public or community housing, refer to the Homes and housing website.
Land rent for tenures under the Land Act 1994 is determined using the rent assessment category assigned to the lease and the unimproved value of the land.
A minimum rent applies to some categories and this is indexed annually. Note: in some cases GST may apply. The new minimum rents come into effect on 1 July each year.
Rental category | Purpose | Annual rent |
|---|---|---|
11 | Primary production, including aquaculture, viticulture and agriculture | Minimum rent: fee 34948 Note: GST may be charged in addition to this fee as per section 448A of the Land Act 1994. Calculated rent: Primary production – perpetual leases: 1.5% of the land value Primary production – term leases, licences and permits to occupy: 0.75% of the land value The annual rent is capped at no more than 10% above the previous year's annual rent |
12 | Residential | Minimum rent: fee 34948 Note: GST may be charged in addition to this fee as per section 448A of the Land Act 1994. Calculated rent: 6% of the 3-year average land value |
13 | Business and government core business | Minimum rent: fee 34948 Note: GST may be charged in addition to this fee as per section 448A of the Land Act 1994. Calculated rent: 6% of the 3-year average land value |
14.1 | Charities and small sporting or recreational clubs with no more than 2000 members | fee 34945 Note: GST may be charged in addition to this fee as per section 448A of the Land Act 1994. |
14.2 | Large sporting or recreational clubs with more than 2000 members | Minimum rent: fee 34949 Note: GST may be charged in addition to this fee as per section 448A of the Land Act 1994. Calculated rent: 5% for the land on which the clubhouse and associated amenities are situated |
15.1 | Communication sites (community service activities) | fee 34945 Note: GST may be charged in addition to this fee as per section 448A of the Land Act 1994. |
15.2 | Communication sites (limited commercial service activities—rural) | fee 34946 Note: GST may be charged in addition to this fee as per section 448A of the Land Act 1994. |
15.3 | Communication sites (limited commercial service activities—urban) | fee 34947 Note: GST may be charged in addition to this fee as per section 448A of the Land Act 1994. |
15.4 | Communication sites (non-community service—rural) | fee 34951 Note: GST may be charged in addition to this fee as per section 448A of the Land Act 1994. |
15.5 | Communication sites (non-community service—urban) | fee 35008 Note: GST may be charged in addition to this fee as per section 448A of the Land Act 1994. |
16 | Divestment | Minimum rent: fee 34948 Note: GST may be charged in addition to this fee as per section 448A of the Land Act 1994. Calculated rent: 7% of the most recent land value |
Category 11 covers leases, licences and permits to occupy whose use is primarily for primary production. Primary production covers aquaculture, viticulture and agriculture (including growing cane, coffee, tea, tobacco, fruit, vegetables, flowers and other horticultural crops, and farming of cattle, pigs and poultry).
Category 11– Primary production comprises 2 subcategories:
The annual rent is calculated, as prescribed by the Land Regulation 2020, at:
The minimum rent as prescribed by the Land Regulation 2020. This is indexed annually, with the new minimum rent coming into effect from 1 July each year.
The annual rent for 2022–23 is capped at no more than 10% above the previous year's annual rent.
Annual rents are due on 1 September of the financial year for which the rent is payable. Invoices are normally issued before the end of July.
You may be eligible to make quarterly payments if your annual rent is greater than $2000. If eligible, you will be sent an invoice for the quarterly payment about 30 days before it is due. Payments are due on 1 September, 1 December, 1 March and 1 June.
If you would prefer to make a single payment for the total annual rent, email ltladmin@resources.qld.gov.au or call (07) 3199 7817.
If you do not pay the rent within the time prescribed on the invoice, you will be required to pay penalty interest on the rent outstanding until the day the rent is paid. This is in addition to the rent.
Penalty interest rate
The penalty interest rate, accruing daily and compounding monthly, is 2% above the Suncorp-Metway business variable lending base rate as at 1 July of the annual billing period.
If you hold a term or perpetual lease, a road licence or occupation licence and are suffering financial hardship, you may be eligible to defer your payment. Holders of permits to occupy are not eligible.
If your application is successful, you will be allowed to defer all or part of your rent for the rental period. See deferring your rent or instalment for more information.
Note: No interest will be charged on the deferred rent.
The Queensland Government is committed to supporting landholders who are suffering hardship as a result of the continuing drought across the State through drought assistance packages.
As part of our drought assistance package, the payment date for all 2022–23 invoices has been extended to 30 June 2023 for all primary production leases in drought declared Local Government areas and for individually droughted properties, regardless of whether they are invoiced on an annual or quarterly basis.
You may make full or part payments, however if payment is not made within the prescribed time of 30 June 2023 you will not be required to pay any late payment penalty.
In addition, you will receive a rebate of up to 15.95% of your annual rent if your annual payment is more than the minimum rent of $284.
If the relevant drought declaration is revoked prior to 30 June 2023 your rebate amount will not change and will be valid for the full year.
Rental arrangements are made in accordance with the Land Regulation 2020.
Category 12 covers leases, licences and permits to occupy whose use is primarily residential and comprises 2 sub-categories.
Sub-category 12.1 includes leases, licences and permits to occupy used primarily for a single dwelling house or solely for private purposes including:
Sub-category 12.2 permits to occupy may be used solely for short-term accommodation purposes, such as staying in a fishing hut for a weekend or holiday period.
The annual rent for both sub-categories 12.1 and 12.2 is calculated at 6% of the 3-year average of the land value for rental purposes, as prescribed by the Land Regulation 2020 or the minimum rent as prescribed by the Land Regulation 2020. This is indexed annually, with the new minimum rent coming into effect from 1 July each year.
The maximum rent for Category 12.2 permits to occupy is calculated at 6% of $14,200.00 no GST applicable. This is also indexed annually.
Annual rents are due on 1 September of the financial year for which the rent is payable. Invoices are normally issued before the end of July.
You may be eligible to make quarterly payments if your annual rent is greater than $2000. If eligible, you will be sent an invoice for the quarterly payment about 30 days before it is due. Payments are due on 1 September, 1 December, 1 March and 1 June.
If you would prefer to make a single payment for the total annual rent, email ltladmin@resources.qld.gov.au or call (07) 3199 7817.
If you do not pay the rent within the time prescribed on the invoice, you will be required to pay penalty interest on the rent outstanding until the day the rent is paid. This is in addition to the rent.
Penalty interest rate
The penalty interest rate, accruing daily and compounding monthly, is 2% above the Suncorp-Metway business variable lending base rate as at 1 July of the annual billing period.
If you hold a term or perpetual lease, a road licence or occupation licence and are suffering financial hardship, you may be eligible to defer your payment. Holders of permits to occupy are not eligible.
If your application is successful, you will be allowed to defer all or part of your rent for the rental period. See deferring your rent or instalment for more information.
Note: No interest will be charged on the deferred rent.
If your lease is used exclusively for residential purposes, you may also be eligible for a reduction of rent or instalment.
Rental arrangements are made in accordance with the Land Regulation 2020.
Category 13 covers leases, licences and permits to occupy used for business, tourism, commercial and industrial purposes that do not meet the requirements of another category.
This category also covers tenures held by government leasing entities when the use of the land is essential for the conduct of their core business (e.g. operating hospitals, police stations, schools, offices and depots).
These entities include the state and Commonwealth governments and their authorities, instrumentalities or body corporates; government-owned companies and corporations; and local governments.
Note: A government company means a corporation incorporated under the Corporations Act 2001 whose stock or shares are beneficially owned by the state.
The annual rent is calculated at 6% of the 3-year average of the land value for rental purposes, as prescribed by the Land Regulation 2020. The minimum rent as prescribed by the Land Regulation 2020 . This is indexed annually, with the new minimum rent coming into effect from 1 July each year.
Annual rents are due on 1 September of the financial year for which the rent is payable. Invoices are normally issued before the end of July.
You may be eligible to make quarterly payments if your annual rent is greater than $2000. If eligible, you will be sent an invoice for the quarterly payment about 30 days before it is due. Payments are due on 1 September, 1 December, 1 March and 1 June.
If you would prefer to make a single payment for the total annual rent, email ltladmin@resources.qld.gov.au or call (07) 3199 7817.
If you do not pay the rent within the time prescribed on the invoice, you will be required to pay penalty interest on the rent outstanding until the day the rent is paid. This is in addition to the rent.
Penalty interest rate
The penalty interest rate, accruing daily and compounding monthly, is 2% above the Suncorp-Metway business variable lending base rate as at 1 July of the annual billing period.
If you hold a term or perpetual lease, a road licence or occupation licence and are suffering financial hardship, you may be eligible to defer your payment. Holders of permits to occupy are not eligible.
If your application is successful, you will be allowed to defer all or part of your rent for the rental period. See deferring your rent or instalment for more information.
Note: No interest will be charged on the deferred rent.
Rental arrangements are made in accordance with the Land Regulation 2020.
A lease is a Category 14.1 lease if:
Examples of services aimed at improving community welfare or safety are surf-lifesaving clubs, scouts and guides associations, and volunteer emergency service organisations (including marine rescue and coast guard organisations).
A lease is also a Category 14.1 lease if:
This category also covers a lease held by the state or a local government for a non-commercial community service organisation and the land is being used to provide community services on a non-commercial basis aimed at improving community welfare or safety.
The minimum rent as prescribed by the Land Regulation 2020. This is indexed annually, with new rents coming into effect from 1 July each year.
Annual rents are due on 1 September of the financial year for which the rent is payable. Invoices are normally issued before the end of July.
If you do not pay the rent within the time prescribed on the invoice, you will be required to pay penalty interest on the rent outstanding until the day the rent is paid. This is in addition to the rent.
Penalty interest rate
The penalty interest rate, accruing daily and compounding monthly, is 2% above the Suncorp-Metway business variable lending base rate as at 1 July of the annual billing period.
Rental arrangements are made in accordance with the Land Regulation 2020.
Category 14.2 covers leases, licences and permits to occupy for sporting and recreational purposes where the landholder is a sporting or recreation organisation with 2000 members or more, whose constitution does not permit its profits to be distributed to its members.
The annual rent is calculated as 5% for the land on which the clubhouse and associated amenities are situated and 1% for the remainder of the land under the lease, as prescribed by the Land Regulation 2020. The minimum rent as prescribed by the Land Regulation 2020. This is indexed annually, with new rents coming into effect from 1 July each year.
Annual rents are due on 1 September of the financial year for which the rent is payable. Invoices are normally issued before the end of July.
You may be eligible to make quarterly payments if your annual rent is greater than $2000. If eligible, you will be sent an invoice for the quarterly payment about 30 days before it is due. Payments are due on 1 September, 1 December, 1 March and 1 June.
If you would prefer to make a single payment for the total annual rent, email ltladmin@resources.qld.gov.au or call (07) 3199 7817.
If you do not pay the rent within the time prescribed on the invoice, you will be required to pay penalty interest on the rent outstanding until the day the rent is paid. This is in addition to the rent.
Penalty interest rate
The penalty interest rate, accruing daily and compounding monthly, is 2% above the Suncorp-Metway business variable lending base rate as at 1 July of the annual billing period.
If you hold a term or perpetual lease, a road licence or occupation licence and are suffering financial hardship, you may be eligible to defer your payment. Holders of permits to occupy are not eligible.
If your application is successful, you will be allowed to defer all or part of your rent for the rental period. See deferring your rent or instalment for more information.
Note: No interest will be charged on the deferred rent.
Rental arrangements are made in accordance with the Land Regulation 2020.
Category 15 covers leases, licences and permits to occupy used for providing, relaying or transmitting telephonic, television, radio or other electronic communication services. It includes 5 sub-categories:
A tenure may not be categorised under category 15 if the tenure is held by a carrier under the Telecommunications Act 1997 (Cwlth) for supplying a carriage service under that Act.
The table below shows the rental arrangements for each subcategory, as prescribed by the Land Regulation 2020. Rents are indexed annually, with new rents coming into effect from 1 July each year.
Subcategory | Service type | Annual rent |
|---|---|---|
15.1 | Communication sites—community service activities | fee 34945 |
15.2 | Communication sites—limited commercial service activities (rural) | fee 34946 |
15.3 | Communication sites—limited commercial service activities (urban) | fee 34947 |
15.4 | Communication sites—non-community service (rural) | fee 34951 |
15.5 | Communication sites—non-community service (urban) | fee 35008 |
Community service activities are activities relating to the provision of emergency or essential community services (e.g. ambulance, fire service, police).
Non-community service activities relate to the provision of commercial or domestic services (e.g. mobile phone or television services).
Urban areas are areas within the boundaries of these local government areas: Brisbane, Gold Coast, Ipswich, Logan, Moreton Bay, Noosa, Redland and Sunshine Coast. All other areas are considered a rural area.
Limited commercial activities covers activities relating to the provision of commercial or domestic services carried out by either:
Annual rents are due on 1 September of the financial year for which the rent is payable. Invoices are normally issued before the end of July.
If you do not pay the rent within the time prescribed on the invoice, you will be required to pay penalty interest on the rent outstanding until the day the rent is paid. This is in addition to the rent.
The penalty interest rate, accruing daily and compounding monthly, is 2% above the Suncorp-Metway business variable lending base rate as at 1 July of the annual billing period.
Rental arrangements are made in accordance with the Land Regulation 2020.
Category 16 covers leases, licences and permits to occupy over land located at a place ordinarily known as a ‘Economic Development Queensland industrial estate’ or over land whose most appropriate tenure and use has been assessed as being freehold.
The annual rent is set at 7% of the most recent land value, as prescribed by the Land Regulation 2020. The minimum rent as prescribed by the Land Regulation 2020. This is indexed annually, with the new minimum rent coming in effect from 1 July each year.
Annual rents are due on 1 September of the financial year for which the rent is payable. Invoices are normally issued before the end of July.
If you do not pay the rent within the time prescribed on the invoice, you will be required to pay penalty interest on the rent outstanding until the day the rent is paid. This is in addition to the rent.
Penalty interest rate
The penalty interest rate, accruing daily and compounding monthly, is 2% above the Suncorp-Metway business variable lending base rate as at 1 July of the annual billing period.
If you hold a term or perpetual lease, a road licence or occupation licence and are suffering financial hardship, you may be eligible to defer your payment. Holders of permits to occupy are not eligible.
If your application is successful, you will be allowed to defer all or part of your rent for the rental period. See deferring your rent or instalment for more information.
Note: No interest will be charged on the deferred rent.
Rental arrangements are made in accordance with the Land Regulation 2020.
Rental arrangement categories for state land tenures, 28 Aug 2023, [https://oss-uat.clients.squiz.net/environment/land/state/rents/categories]
This document is uncontrolled when printed. Before using the information in this document you should verify the current content on https://oss-uat.clients.squiz.net/environment/land/state/rents/categories.