Home Ownership and Other Legislation Amendment Act

The Home Ownership and Other Legislation Amendment Act 2026 included the following changes, effective 22 October 2026.

• Duties Act 2001
  • Enables participants in the following shared-equity programs to access home concessions:
    • Boost to Buy (Queensland Government)
    • Help to Buy (Commonwealth Government)
  • Expands the concept of ‘vacant land’, for the transfer duty first home vacant land concession, to include land with certain existing structures on it
  • Extends the definition of ‘new home’ to include homes that have previously been sold under certain builders’ terms arrangements
  • Corrects references in the reassessment provision of the AFAD concession for eligible build-to-rent developments
  • Updates the transfer duty exemption for particular vestings of dutiable property
  • Updates the vehicle registration duty exemption for primary producers and concessional vehicle registration duty rate for special vehicles
• First Home Owner Grant and Other Home Owner Grants Act 2000
  • Enables participants in the following shared-equity programs to access home owner grants:
    • Boost to Buy (Queensland Government)
    • Help to Buy (Commonwealth Government)
  • Extends the definition of ‘new home’ to include homes that have previously been sold under certain builders’ terms arrangements
• Land Tax Act 2010
  • Enables participants in the following shared-equity programs to access home exemptions:
    • Boost to Buy (Queensland Government)
    • Help to Buy (Commonwealth Government)
• Payroll Tax Act 1971
  • Confirms that the Commissioner of State Revenue may exclude a set of persons from a group
• Taxation Administration Act 2001
  • Clarifies provisions for taxpayers seeking an appeal with the Supreme Court or a review with QCAT