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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.