New deceased estates ruling from QRO

Queensland Revenue Office (QRO) has published Public Ruling LTA023.1.2 – Deceased estates to support tax and legal professionals. 

The Public Ruling, which will be effective from 30 June 2025, provides clarity to administrators of deceased estates on the interpretation and application of section 23 of the Land Tax Act 2010 (LTA).

Section 23 LTA outlines three categories of people who may be deemed the owner of deceased estate land. Differing thresholds, rates and exemptions apply depending on which category of person is deemed to be the owner. 

To coincide with the publication of the Public Ruling, a new version of QRO Form LT24 – Deceased estate request to assess beneficiaries as the owner for land tax purposes has been published.

You can browse or search public rulings and approved forms directly from the QRO website qro.qld.gov.au.