The December payroll tax return for periodic and half-yearly lodgers is due 14 January 2026. Read more

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The Commissioner has issued new rulings on extensions of time to lodge an objection under the Taxation Administration Act and the Grants Act. Read more

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Queensland Government - Queensland Revenue Office
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    1. Home
    2. Definitions
    3. Residence

    Residence

    Issued date
    16 October 2024

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    A building or part of a building in Queensland that is:

    • fixed to land
    • designed, or approved by a local government, for human habitation by a single family unit
    • used for residential purposes.