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The Commissioner has updated the public ruling on the determination of royalty for prescribed and specified minerals. (MRA002.2)

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

Excavation and site preparation

Issued date
10 October 2024

HomeBuilder grant

This includes

  • clearing (e.g. vegetation, existing structures)
  • rehabilitation of land to comply with environmental regulations
  • excavation or removal of rock and soil
  • site cut and fill.

The date excavation and site preparation commenced for:

  • building a home is the date this work starts for your build
  • buying a home is the date the seller (or a third party engaged on their behalf) starts this work.