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

Vacant land

Issued date
16 October 2024

For the purposes of the first home vacant land concession, it is land in Queensland on which you intend to build a residence to live in.

When you acquire the land, there must be no building (or part of a building) on the land.

See section 86C of the Duties Act 2001 for a full definition.