Caravan and residential parks
From 30 June 2005 the Queensland Government introduced an exemption from land tax for land:
- which is used predominantly as a moveable dwelling park within the meaning of the Residential Tenancies Act 1994; and
- on which more than 50% of the total number of sites are occupied, or solely available for occupation, for residential purposes for periods of more than six weeks at a time.
The exemption complements the existing exemption for land used for retirement villages.
A moveable dwelling park is:
- a caravan park
- a residential park (for manufactured homes), or
- a combination of the two.
More information on the exemption can be found in Practice Direction Land Tax - 15.1 Exemption For Land Used Predominantly As A Moveable Dwelling Park.
If you believe you qualify for the exemption, fill in a claim form and submit it to OSR for consideration.
If you are accepted as eligible for the exemption, you will be assumed to continue to be eligible for future years.
Eligibility for the exemption will be tested as at midnight on 30 June each year. To avoid penalties in the future, you should contact OSR if the use of your land changes so that you are no longer eligible.
For example you should contact OSR if the number of sites occupied, or solely available for occupation, for residential purposes for more than six weeks drops to 50% or less of total sites, or if the land ceases to be used as a moveable dwelling park.
For more information about the exemption, or land tax generally, please contact us .
