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

New building

A new building is residential premises that is one of the following:

  • has not previously been sold or transferred as residential premises (e.g. purchasing a new home directly from a developer)
  • has been built, or contains a building that has been built, to replace demolished premises on the same land
  • has been created through substantial renovations.

Substantial renovations are generally renovations in which all, or most, of the structural or non-structural components of a building are removed or replaced.

Most of the rooms in the previous building must have been affected, and the renovations must have affected the building as a whole.

The sale of substantially renovated residential premises generally attracts GST.

Date published: 29 January 2023