Queensland Consolidated Acts Queensland Consolidated Acts(1) Where--
(a) the commissioner is satisfied--
(i) that an executor or administrator of the estate of a deceased person was, by reason of being such executor or administrator, an owner of land in the capacity of trustee; or
(ii) that a trustee of a trust created pursuant to a will was an owner of land in that capacity;
as at midnight on 30 June immediately preceding the financial year in and for which the land tax is levied and is aware of the extent of the interest (if any) which each beneficiary of the estate or, as the case may be, of the trust had in the land at that time; and
(b) the executor or administrator or, as the case may be, trustee requests the commissioner to assess each beneficiary who had an interest in the land at that time as if he or she were an owner of the land and furnishes the commissioner with the particulars and documents prescribed by regulation;
each beneficiary who had an interest in the land at that time shall be separately assessed and liable in respect of the beneficiary's individual interest in the land (as if the beneficiary were the owner of a part of the land in proportion to the beneficiary's interest) together with any other land owned by the beneficiary and the beneficiary's individual interests in any other land.
(2) Where pursuant to this section each beneficiary who had an interest in the land is separately assessed in respect of a financial year the executor or administrator or, as the case may be, trustee in his or her capacity as trustee shall not be assessed in respect of the land for that financial year.
(2A) If a beneficiary is not separately assessed under subsection (2), the land is taken, for the purposes of assessment, to be held by the deceased until the administration of the deceased's estate is complete.
(3) Documents prescribed for the purpose of subsection (1)(b) may include a statement in writing by each beneficiary containing details of all lands in which the beneficiary had an interest as at a particular time.