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

Principal place of residence

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).

Payroll tax

A residence that an employee lives in (with their personal belongings) on a daily and ongoing basis.

Other deciding factors include:

  • where the employee’s immediate family lives
  • how long the employee has lived in the residence
  • the address the employee has their mailed delivered to
  • the address recorded on the employee’s driver licence or passport
  • whether utilities (e.g. electricity, gas and phone) are connected to the dwelling and the accounts are in the employee’s name.

Transient and temporary accommodation does not qualify as a principal place of residence.

Regional home building boost grant

This is the home you primarily reside in.

This home must be occupied by all applicants for a continuous period of at least 6 months commencing within 12 months of completion of the eligible transaction.

Date published: 29 January 2023