If you’ve been affected by the recent cyclone in North Queensland, we’re ready to help. Read more

Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office
  • About QRO
  • Land tax
  • Grants
  • Payroll tax
  • Duties
  • Royalty
  • Betting tax
  • Fines
  • SPER
  • Contact us
  • QRO Online help
  • Log in to QRO Online
    • Search
    1. Home
    2. Definitions
    3. Principal place of residence

    Principal place of residence

    Issued date
    30 October 2024

    Stay up-to-date with our latest news

    Learn more about news from QRO that relates to the areas you’re interested in.

    Subscribe to emails

    Land tax

    A person’s principal place of residence is the home in which they live. You can only have one principal place of residence as at 30 June of a relevant year.