Queensland Treasurer Cameron Dick says NSW Premier Dominic Perrottet is playing politics in refusing to provide data enabling land taxes to be imposed on NSW investors with Queensland property holdings.
Under the controversial land tax changes proposed by the Palaszczuk government, NSW owners of Queensland properties would pay thousands of dollars in extra charges.
Queensland is seeking data required to implement the policy, which has previously been described by NSW politicians as a blatant tax grab.
Queensland expects the change to rake in $20 million a year from 2023/24 and impact about 10,000 landholders.
Mr Dick says the NSW leader's criticism of the plan hinges on the state's upcoming election.
"Dominic Perrottet is making these statements today because he's six months out from an election, he's tanking in the polls and it's an election that he's likely to lose," he told reporters in Brisbane.
"This is a bloke who wants to put an annual land tax on every home in New South Wales forever.
"People who buy properties across multiple jurisdictions who avoid paying land tax, currently they get away with it.
"We don't think that's fair on people who invest in our state. That's why we've closed this land tax loophole and that's very important. We want our land tax system in Queensland to be fairer."
Mr Perrottet on Monday pledged to block attempts by Queensland to access relevant NSW data.
"This is a tax implemented by a state that impacts the residents of NSW," he said.
"It is wrong and we are not going to comply with it, so we are not going to provide that information."
Land ownership and land valuation data is publicly available across each Australian state.
Under the proposal, Queensland would reportedly calculate land tax according to the value of a property holder's portfolio in Australia.
The changes would apply to anyone with total property holdings across the country of more than $600,000, The Daily Telegraph reports.
Mr Perrottet said the Queensland proposal was not productivity reform, but "poor financial management" that would impact NSW residents, especially retirees, if it proceeded.
His government would also query the constitutional validity of the reform, which alters current laws in Queensland allowing tax only on property held in the state.
"This is a retrospective tax," he said.
"Some of those investors would not have been paying any tax at all because of the way they structured those investments," he said.
