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
  • About QRO
  • Land tax
  • Grants
  • Payroll tax
  • Duties
  • Royalty
  • Betting tax
  • Fines
  • SPER
  • QRO Online
  • QRO Online help
  • Contact us
    • Search
    1. Home
    2. Definitions
    3. Couple

    Couple

    Issued date
    10 October 2024

    HomeBuilder grant

    You are part of a couple if you are one of the following:

    • legally married
    • in a registered domestic relationship
    • living as a couple on a genuine domestic basis.