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Queensland Government - Queensland Revenue Office
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    Issued date
    11 October 2024

    Land tax

    A building, or part of a building, that is all the following:

    • fixed to the land
    • designed or approved by local government for human habitation by a single family unit
    • used as your principal place of residence.

    It is used as a home if it is occupied by the owner or beneficiary as their principal place of residence.