Labour Day 2026 office closure: Our office will be closed on Monday 4 May 2026. Read more

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. Residential purposes

    Residential purposes

    Issued date
    28 April 2026

    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

    When land is used only for a residence and not for commercial use

    See the practice direction on residential purposes for the transfer duty concession for homes and first homes (DA087.1).