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Public Ruling DA000.19.2 has been updated to reflect the full commencement date of the Pharmacy Business Ownership Act. Read more

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The Commissioner has issued 4 rulings for AFAD and the land tax foreign surcharge. Learn more

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

First home (new home)

Issued date
30 April 2025

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The first residence you acquire to live in (within 1 year of the transfer date) that is also a new home

If the home has not have been previously occupied or sold as a place of residence, or is a substantially renovated home, you may be eligible for a transfer duty first home (new home) concession.

See also the definition for new home.