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Land tax

A building, or part of a building, that is all of 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.

Transfer duty

A residence that the owner has occupied as their principal place of residence within 1 year of the transfer date for the residential land

Regional home building boost grant

A building, affixed to land, that may be lawfully used as a place of residence and is suitable for use as a place of residence