Queensland Consolidated Acts

LAND TAX ACT 1915 - SECT 9

The amounts and rates of land tax are--

(a) for land owned by an individual (otherwise than in the capacity of trustee) who is not an absentee--the amounts and rates stated in schedule 1, column 2, opposite the taxable value of the land stated in schedule 1, column 1; and

(b) for land owned by a company, absentee or trustee--the amounts and rates stated in schedule 2, column 2, opposite the taxable value of the land stated in schedule 2, column 1.