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The December payroll tax return for periodic and half-yearly lodgers is due 14 January 2026. Read more

The Commissioner has published updates to Public Ruling PTA037.3—Paid parental leave. Read more

The Commissioner has issued new rulings on extensions of time to lodge an objection under the Taxation Administration Act and the Grants Act. Read more

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

New home

Issued date
25 March 2025

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First home owner grant

A new home is:

  • a home that has not been previously
    • occupied
      or
    • sold as a place of residence
  • or
  • a substantially renovated home (completed by the seller in limited circumstances).

From 1 December 2020, a home acquired under a ‘builders’ terms arrangement’ may also be a new home—see Public Ruling FHOGA006.2.