The 2017 Labor Government Budget introduced changes to the Land Tax Act that causes nearly all Australian citizens owning property in Queensland, who are overseas for 6 months or more in a financial year, to be subjected to a combined Land Tax (at a reduced threshold) as well as an Absentee Surcharge at 1.5% of the value of your land. Prisoners of the State.
Sunday, 7 October 2018
When you receive your Land Tax & Absentee Surcharge Notice, the next step is to object.
Here is the QLD Office of the State Revenue (OSR) Objection Form link - to use when you are dissatisfied with the decision or assessment (would be 100% of absentees).
QLD Office of State Revenue Objection form
Even if you feel your objection reasons are weak, I urge everyone to still lodge them. That way, the Treasury and other government departments are going to be made well aware of the anger and dissatisfaction of the current government.
Reasons that I have put forward I have listed below. I invite others to put forward their reasons too that would warrant an objection:
* The unconstitutional nature of this legislation;
* The injustice;
* Breach of economic Human Rights;
* Lack of foresight into the impact/consequences of this legislation;
* The unfair application of restrospectivity;
* Lack of scrutiny of legislation before it was passed;
* Zero warning to land holders before the budget,
* Financial and psychological hardship;
* Was medically unfit to fly back to Australia as per certificates;
* Disproportionate excessive charges;
* Undemocratic - 6 month curfew;
This is the link to the OSR website outlining the guidelines to lodging an objection:
QLD Treasury objection guidelines
I received a response to my lodgement from the OSR eventually, which of course rejected my objection. But it forced them to analyse and detail to me their reasons for the rejection. This may become evidentiary in some form in the future. It also ties up the Treasury (as they should be) with this issue.
Be mindful that although you lodge an objection, it does not postpone your liability to pay the LT&AS bill by the due date.
You also need to lodge the objection within 60 days of receiving the notice unless you can obtain approval for an extension of that time limit.
I would urge all as well though to request for time to pay the bill in installments, which you are entitled to do (unless of course you wish/need to pay it all before the end of a financial year for income tax purposes).
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