Form 6, RTA, GST: a landlord's 90-second compliance map

Most landlords learn about Form 6, the RTA, and GST obligations the hard way — when something goes wrong. A bond dispute that can't be resolved. A management agreement that doesn't hold up. A tax position that wasn't structured correctly from day one.

This is a brief, plain-language guide to the three compliance pillars every Queensland landlord needs to understand. You don't need to be an expert — but you need to know enough to ask the right questions of your property manager and accountant.

1. Form 6 — Your management agreement

Form 6 is the Queensland government's standard Appointment of Property Agent form. Under the Property Occupations Act 2014, it's the legally required document that authorises your property manager to act on your behalf. Without a correctly executed Form 6, your agent cannot legally collect rent, sign leases, or manage maintenance on your behalf.

One common issue: agencies that add non-standard schedules to their Form 6 with fees that aren't on the main form — administration fees, inspection fees, lease renewal fees. These are legal if disclosed, but they're often buried. Read every schedule, not just page one.

2. RTA — Residential Tenancies Authority

The RTA (Residential Tenancies Authority) is Queensland's tenancy regulator. It handles bond lodgement, dispute resolution, and sets the rules for notices, inspections, and rent increases.

Bond lodgement is the area where landlords most often have exposure. Under Queensland law, your agent must lodge the tenant's bond with the RTA within 10 days of receiving it. If they're holding it in a trust account instead — even temporarily — that's a compliance breach. You may not know it's happening.

The RTA also sets the rules around routine inspection frequency (maximum four per year in Queensland), notice periods (at least 7 days written notice before a routine inspection), and entry rights. Your manager should know these without you having to ask.

Rent increases in Queensland require a minimum 60-day notice to the tenant, and can only occur once every 12 months. These rules changed in 2023 — if your agency is still using the old 6-month rule, that's a red flag.

3. GST — Tax position for landlords

Residential rental income is input-taxed for GST purposes — which means you do not charge GST on rent, but you also cannot claim GST credits on your property expenses. Most residential landlords don't need to be GST-registered for their investment property at all.

The deductions that matter most for residential landlords:

• Management fees — fully deductible (including letting fees, inspection fees, renewal fees)
• Maintenance and repairs — deductible in the year incurred (not depreciated)
• Depreciation — for capital improvements and plant/equipment (requires a tax depreciation schedule)
• Loan interest — deductible while the property is available for rent
• Insurance premiums — landlord insurance is fully deductible

If your property manager provides an end-of-year financial summary (a proper one, with all fee categories broken down), this significantly simplifies your accountant's job. Fortune Key provides this as standard — most agencies don't.

The compliance question to ask your PM

Ask one question: "Can you show me the current Form 6 for my property, confirm the bond lodgement date with the RTA, and tell me what I'll receive at the end of the financial year for my tax return?"

A good manager can answer all three in under two minutes. If any part of that question causes confusion or delay, you have a gap in your compliance coverage.