Rental arrangements and land use categories
Landholders are required to pay an annual rent to the department.
Rent is calculated under the Land Regulation 2009 in accordance with -
- section 37(1) being a prescribed fixed amount; and
- section 37(2) being the land value for rental purposes, multiplied by the rental category percentage rate assigned to the tenure.
The categories are:
- Category 11—primary production
- Category 12—residential
- Category 13—business and government core business
- Category 14—charities and sporting and recreational clubs and is divided into two sub-categories:
- sub-category 14.1—charities and small sporting or recreational clubs with no more than 2000 members
- sub-category 14.2—large sporting or recreational clubs with more than 2000 members
- Category 15—communication sites and is divided into five sub-categories:
- sub-category 15.1—communication sites (community service activities)
- sub-category 15.2—communication sites (non-community service—rural)
- sub-category 15.3—communication sites (non-community service—urban)
- sub-category 15.4—communication sites (non-community service activities—rural)
- sub-category 15.5—communication sites (non-community service activities—urban)
- Category 16—divestment.
Minimum annual rent effective 1 July 2012
From 1 July 2012, the minimum annual rent payable for:
- Category 14.2 is $106
- Categories 11, 12, 13 and 16 is $214.
These will be indexed annually.
Quarterly billing arrangements
Landholders of leases, licences and permits to occupy in categories 11, 12, 13 and sub-category 14.2, are eligible to make quarterly payments where their annual rent is greater than $2000.
Quarterly payments do not apply to Category 15 (communication sites) and Category 16 (divestment).
Where the landholder is eligible for quarterly payments, the landholder will be sent an invoice for the quarterly payment about 30 calendar days before the payment is due. These payments must be made on or before 1 September, 1 December, 1 March and 1 June of the relevant billing period.
Quarterly payment options are only available on individual tenures.
Eligible landholders who do not wish to make quarterly payments and would prefer to make a single payment for the total annual rent are advised to contact the departments State Land Finance unit:
- (07) 3330 6389
- (07) 3330 6391
- (07) 3330 6392
- (07) 3330 6393
- (07) 3330 6396
- (07) 3330 6236
For further information on quarterly payment refer to fact sheet L231—Rental arrangements: quarterly payments (PDF, 57K)*.
Penalty for late payment
If a landholder does not pay the rent within the time prescribed on the invoice, they must pay, as well as the rent, penalty interest on the rent outstanding until the day the rent is paid.
The penalty interest rate, accruing daily and compounding monthly, is two per cent above the Suncorp-Metway business banking variable lending base rate as at 1 July of the annual billing period.
If a lease is held exclusively for residential use by the leaseholder, and the leaseholder is experiencing hardship, application can be made for a residential hardship concession.
If the application is assessed as eligible, the rent on the lease may be reduced.
For any other lease an application for deferral of rent may be made if the lessee is suffering hardship due to the effects of drought flood fire disaster; or economic recession; or a severe downturn in the level of markets related to the purpose of the lease.
If approved, deferral of the rent is for 12 months and the deferred rent is subject to a reduced interest rate of two per cent.
The applicable Suncorp-Metway rate as at:
- 1 July 2012 is 8.94 per cent
- 1 July 2013 will be 8 per cent.
For further information, refer to the following fact sheets:
- Application for a rental concession for a lease that is rural leasehold land (PDF, 112K)*
- L215—Rental arrangements: Category 11—primary production (PDF, 66K)*
- L216—Rental arrangements: Category 12—residential (PDF, 63K)*
- L217—Rental arrangements: Category 13—business and government core business (PDF, 65K)*
- L218—Rental arrangements: Category 14.1—charities and small sporting clubs (PDF, 63K)*
- L219—Rental arrangements: Category 14.2—large sporting and recreational clubs (PDF, 64K)*
- L220—Rental arrangements: Category 15—communication sites (PDF, 66K)*
- L221—Rental arrangements: Category 16—divestment (PDF, 59K)*
- L231—Rental arrangements: quarterly payments (PDF, 57K)*
* Requires Adobe Reader
Last updated 10 May 2013