(Image: United Australia Party Facebook page)

Clive Palmer has reignited the "death tax" myth ahead of Queensland’s election, warning Labor would impose a hefty inheritance tax on a dead person's assets.

He’s invested in lurid yellow billboards, mass text messaging and video adverts playing on TV channels and radio stations who, unironically, run them in between panel discussions on the ethics of Palmer's tactics.

But Australia hasn’t had an inheritance tax in more than 40 years. We’re one of the few OECD nations without one, and -- despite attempts in 2019 to frame Labor's franking policy as a death tax -- it hasn’t been on the policy agenda of either major party for some time.