The Queensland Government announced ‘land tax’ relief on 15 April 2020 (updated on 17.4.20) for landlords who have accommodated either residential or commercial tenants affected by the COVID-19 pandemic – on a property by property basis. Conditions for this relief include compliance with ‘leasing principles’ announced on 9 April 2020, which differ for residential and commercial premises. There are similar announcements in NSW (residential & commercial); Victoria and Western Australia.
See below for a summary of both.