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

We manage state taxes, royalty, home owner grants and unpaid fines and penalties. This helps grow our economy and improve the wellbeing of all Queenslanders.

Public rulings

Public rulings set out the Commissioner of State Revenue’s interpretation of the laws that are administered. The rulings clarify how potentially ambiguous provisions will be applied, or outline circumstances where the Commissioner can exercise discretion to waive certain requirements.

Browse all rulings

Frequently asked questions

The deadline for the time for HomeBuilder grant applicants to submit supporting documents has been extended. If you have applied and are eligible, you now have until 30 June 2025 to complete your application.

The HomeBuilder grant is closed to new applications.

You might be eligible for other Queensland home owner grants:

  • The first home owner grant will give you $15,000 towards a brand-new or substantially renovated home that you will live in as your first home. It currently does not have an end date.
  • The regional home building boost grant will give you $5,000 after you buy or build a brand-new or substantially renovated home to live in, in regional Queensland. It is available for contracts signed between 4 June 2020 and 31 March 2021. It currently doesn’t have an end date, but you must apply within a specific timeframe.

Land tax is an annual state tax that applies to freehold land, whether vacant or built on (residential, commercial & investment properties) and occupied or not. See more

If you’ve received a letter or assessment notice for the first time, it’s because we have identified that you might be liable for land tax.

Most Queenslanders won’t be liable because the value of their land isn’t high enough. But you may become liable when the value of your land increases.

Land you use as your home will be included in your first assessment, but there are exemptions you can apply for that can reduce the total value of the land you’re assessed on.

Find out how to apply for an exemption.

The revenue we collect is put into roads, schools, hospitals and health services, as well as art galleries and community events. This helps to grow our economy and improve the wellbeing of all Queenslanders.

Learn more about Queensland Revenue Office.