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

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

Unencumbered value

Issued date
16 October 2024

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First home owner grant

The value of the property being transferred disregarding any encumbrance; for example, money owed under a mortgage.

See section 8A of the First Home Owner Grant and Other Home Owner Grants Act 2000 for a full definition.