Skip to content
Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office

New home

First home owner grant

A new home is either:

  • a home that has never been
    • occupied as a place of residence
    • 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.

Regional home building boost grant

A new home is one that has not been occupied as a place of residence or sold as a place of residence.

It may include:

  • the purchase of a substantially renovated home
  • a home acquired under ‘builders’ terms arrangements’ from 1 December 2020—see Public Ruling FHOGA006.2.

HomeBuilder grant

A new home is one that has not been lived in or sold previously. Construction must have commenced on or after 4 June 2020.

Date published: 29 January 2023