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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

Principal place of residence

Issued date
15 October 2024

Transfer duty

A residence you live in (with your personal belongings) on a daily basis.

Other factors may determine whether a residence is your principal place of residence, such as:

  • where your family lives
  • the extent of time you live in the residence
  • the address you have your mail delivered to
  • whether utilities (e.g. electricity, gas and telephone) are connected to the dwelling and the accounts are in your name
  • whether the residence address is recorded against your name on electoral rolls.

See the public ruling on occupancy requirements for home and first home concessions (DA085.1).