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Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office

We manage state taxes.

This helps grow our economy and improve the wellbeing of all Queenslanders.

Announcements

Updated home concession public rulings
23 December 2024
The Commissioner has updated public rulings for home concessions and partial renting.
Revenue Legislation Amendment Bill 2024
12 December 2024
The Revenue Legislation Amendment Bill 2024 was introduced today, with changes to the Duties Act and Payroll Tax Act.
Home concessions and partial renting
7 December 2024
Changes have been made to the lease arrangement dates for home concessions from 6 December 2024.
See more

Frequently asked questions

These payroll tax returns are due on Tuesday 14 January 2025:

  • December monthly return
  • July–December half-yearly return.

See the 2025 due dates for payroll tax returns.

The Queensland Government has announced plans to waive transfer (stamp) duty on new homes for first home buyers. Details will be provided once these changes take effect.

Until then, the current rates and thresholds apply. If you’re buying your first home to live in, you might be eligible for a first home owner grant as well as a transfer duty home concession.

You may be eligible for the first home owner grant if you build a detached dwelling (e.g. granny flat, tiny home) on a relative’s land.

The total value of the transaction must be less than $750,000.

You’ll need to provide certain documents with your application, including a statement from the relative and evidence of the value of the part of the land on which you have the right to build your detached dwelling.

Read more about building on a relative’s land.

If your land (or part of it) is your primary place of residence, then a land tax exemption may apply.

You may receive this exemption without having to apply for it. If we have sufficient information that land you own is being used as your home, we’ll send you a notice about the exemption that has been applied and the date of effect.

Otherwise, land tax exemptions are not automatic—you must apply for them. For land with joint owners, each owner wanting to claim an exemption must apply separately.

Read more about land tax exemptions.