4. Evidence of non-profit status

Land tax exemption

The Land Tax Act 20/0 (Land Tax Act) imposes tax on freehold land owned in Queensland as at midnight on 30 June
each year. Landowners are liable for land tax when the aggregate taxable value of their land-holdings exceeds a certain
threshold.

Land tax exemption

A charitable institution, registered under section 149C of the Taxation Administration Act 2001, may be able to claim an
exemption if it owns land that is or will be used for an exempt purpose.

Exempt purpose’ means each of the following—

(a) activities of a religious nature

(b) a public benevolent purpose

(c) an educational purpose

(d) conducting a kindergarten

(e) the care of the sick, aged, infirm, afflicted or incorrigible people

(f) the relief of poverty

(g) the full-time care of children (see section 46(g) of the Land Tax Act for full details)
(h) another charitable purpose or promotion of the public good

(i) providing a residence to a minister, or members of a religious order, who is or are engaged in an object or pursuit of
a kind mentioned in paragraphs (a) to (h).

How to make a claim for exemption

If the charitable institution has not previously received a land tax exemption, complete a “orm L7/15—Exemption
Claim--Charitable institution.

If the exemption claim is allowed, the exemption will apply for the liability date and subsequent years.

Failure to comply with the use requirements

If the land is no longer used for an exempt purpose, the charitable institution must give written notice to the
Commissioner within 28 days.

* Section 46 of the Land Tax Act