Qld land tax clearance searches
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What information is available from a Qld land tax clearance search?
The Queensland Office of State Revenue maintains current records of all outstanding land tax in Queensland.
Purchasers should conduct a Qld land tax clearance search to check if outstanding land tax exists.
View a sample clearance certificate.
What is a clearance certificate?
A clearance certificate is an official advice that no tax is payable on the blocks you enter and the vendors owe no tax. It is valid for the duration of the financial year it was issued.
An immediate clearance is issued if:
- no tax is payable on the identified blocks
- no tax is owed by the identified vendors.
What is a liability advice?
A liability advice is an estimate of the land tax payable on a particular block of land, which potentially forms part of a total land tax assessment. This advice is issued when the vendor is liable for land tax, but the assessment is unissued or not yet overdue for payment.
A land owner generally has a specified payment period from the date of issue of a land tax assessment to pay the tax.
Before issuing a land tax assessment or before the due date expires, the land owner’s property would have a liability advice.
What is a garnishee notice?
A garnishee notice means that land tax is overdue. This includes the outstanding tax in the name of the vendor.
A garnishee notice is issued for each owner of the property.
They may also be issued in the name of any previous owner who owed tax. This is only where a clearance was not applied for or granted on the land before the transfer to the current owner.
What if my settlement date falls in the next financial year?
You can submit a request for the next financial year during the previous year.
If submitted 15 days or more before 1 July, the order may be sent to the Office of State Revenue to manually process. Then, the certificate will be issued as close to 30 June as possible.
How do I enter more land descriptions?
You can define up to 100 individual lots in one search. These can be a single lot or a range of lot numbers.
You can enter lots by using up to 50 land description input fields, provided the vendor(s) and purchaser(s) are the same for each instance. You can also add additional land description details by selecting ‘Add lot/plan’ under the initial land description.
If your land tax clearance search has one or more ‘Cancelled’ land descriptions, you’ll receive an error message. If more than one ‘Cancelled’ land description exists in the request, only the first land description will appear in the error message.
How do I proceed if the land description entered is not found?
If the land description you’ve entered is unknown, the application will be processed manually.
The area you enter may help clarify the parcel to search. Specifically, you can input measurements in either square metres or hectares, up to four decimal places.
How do I enter the area of a building unit?
Enter the area of a building unit in metres squared.
How do I enter tenants in common or joint tenants in the ‘Vendor’ or ‘Purchaser’ fields?
Enter the details for each vendor or purchaser separately.
For instance, if John and Jill Smith are tenants in common, John Smith should be vendor one and Jill Smith should be vendor two. To enter John and Jill Smith as a single vendor is incorrect.
You can add or remove vendors or purchasers via add or delete.
When the purpose of the enquiry is for mortgage refinancing, what goes in the ‘Purchaser’ field?
Enter the details of the financial institution refinancing the mortgage in the ‘Purchaser’ field.
Can I request a certificate for due diligence?
Yes, the owner, purchaser or mortgagee of the land can request clearance certificates.
Applications by any other party for due diligence purposes will not be processed.
Can I change the vendor details supplied by the database?
If the vendor details on the Office of State Revenue database are incorrect, please check your records to verify your data. If you’re certain the returned details are incorrect, use the details that you have.
Your application will be sent for manual processing to check the details you’ve entered and verify them.
If the company name of the vendor or purchaser exceeds 40 characters, it can span the three name fields available. Keep words whole when spanning the fields.
What are the delivery options available?
Mostly, certificates will return an instant result. In some cases, orders queue for processing, and the result will be available from the CITEC Confirm inbox within 15 minutes.
How are manual orders processed by the Office of State Revenue?
The Office of State Revenue validates information before issuing clearance certificates, liability advices and garnishee notices. This is to ensure all information is consistent with their database.
The Office of State Revenue handles manual processing, and you’ll receive results via post. These orders will normally be completed within 10 days from the date of the request. They cannot fax certificates.
As no further actions take place online, the CITEC Confirm inbox status of the order remains as manual. The status will continue to display the original PDF notice of manual processing even after the certificate has been issued.
Is it possible to receive more than one certificate per application?
You may receive multiple certificates per application. Liability advices may couple with a garnishee notice. Where a garnishee notice is issued, each vendor will receive a separate certificate.