Updates to public rulings following the Home Ownership and Other Legislation Amendment Act

The Commissioner of State Revenue has updated several public rulings and practice directions to reflect consequential amendments from the Home Ownership and Other Legislation Amendment Act 2026.

The Act amends the:

• Duties Act 2001, First Home Owner Grant and Other Home Owner Grants Act 2000 and Land Tax Act 2010 to ensure participation in the Help to Buy and Boost to Buy programs won’t affect a person’s eligibility for the transfer duty home concession, first home owner grant and land tax home exemption
• Payroll Tax Act 1971 to confirm the Commissioner may exclude a set of persons from a payroll tax group
• Taxation Administration Act 2001 to clarify that a taxpayer seeking an appeal or review of related tax matters can procced to either the Supreme Court or QCAT for those related tax matters, but not to both.

The updated public rulings and practice directions are:

• Practice Direction FHOGA000.1.2 Meaning of ‘home’, ‘new home’ and ‘residential property’
• Practice Direction FHOGA015.1.1 Residence requirements (replacing Public Ruling FHOGA015.1.4)
• Public Ruling PTA031.4 Commissioner’s discretion to exclude from a group
• Public Ruling PTAQ000.7.2 Administrative arrangement—application of grouping provisions to employers who are, or are associated with, the state
• Public Ruling TAA017.1.2 Reassessments decreasing liability for tax
• Public Ruling TAA000.1.10 Part 6 of the Taxation Administration Act 2001—objections, reviews and appeals
• Public Ruling DA390.1.3 Reassessment of vehicle registration duty—non-complying use by primary producer.

The Commissioner has separately made minor updates to the following public rulings to improve the clarity of certain terminology:

• Public Ruling DA000.1.5 Private rulings on unexecuted instruments or proposed transactions
• Public Ruling RLTY001.4 Remission of late lodgement fee.

Four public rulings have been withdrawn to reflect the conversion of existing administrative arrangements into legislation:

• Public Ruling FHOGA015.1.4 Residence requirements
• Public Ruling FHOGA006.2.1 Administrative arrangement—extension of definition of ‘new home’
• Public Ruling PTAQ074.1.1 Administrative arrangement—exclusion of subgroups from groups
• Public Ruling GEN013.1 Administrative arrangement—application of revenue and grants legislation to boost to buy and help to buy participants

Find all public rulings and practice directions.