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Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office
Issued date
11 October 2024

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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.