Skip to content

Find out how we can help if you’ve been affected by the North Queensland floods. Read about natural disaster relief.

The Commissioner has updated the public ruling on the determination of royalty for prescribed and specified minerals. (MRA002.2)

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

Off the plan

Issued date
15 October 2024

First home owner grant

An off-the-plan purchase is a single contract to buy a new home and the relevant interest in the land, which is a proposed lot on an unregistered plan resulting from a subdivision.

In some cases, the property may not have been built yet (e.g. the purchase of a unit in a unit block, where the unit’s individual lot and plan description will not be available until the strata title has been registered).

You do not have an off-the-plan contract to purchase if you have both a vacant land contract and a building contract.