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The 2025–26 Queensland Budget was released on 24 June 2025. Read more

The Commissioner has updated the public ruling on the land tax exemption for a home. LTA000.1.3

The payroll tax annual return must be lodged and paid by Monday 21 July 2025. Now available in QRO online

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

Completed eligible transaction

Issued date
9 October 2024

First home owner grant

  • Buying a new home (including off-the-plan purchases)—when you are entitled to possess the home under the contract and you have registered your ownership on the title of the land on which the home is built
  • Building a new home (including by owner–builders)—when the new home is ready for occupation and any requirements (e.g. final inspection certificate or certificate of occupancy) have been fulfilled

When applying for the grant, you need to provide supporting documents, such as the title registration confirmation and final inspection certificate or certificate of occupancy.