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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

Vendor statement

Issued date
16 October 2024

First home owner grant

This is a statement from the seller that must show the name and title of the person authorised to sign it.

If the vendor is a company or trust, the statement should be on their letterhead.

For newly-built homes, it must state that the home has not been previously occupied or sold as a place of residence.

For renovated homes, it must confirm:

  • the home has not been previously occupied or sold as a place of residence since the renovations
  • the type and extent of renovations
  • the sale of the home is a taxable supply under the GST Act and was in the course of the seller’s business.

A vendor statement completed by a financial institution or any other party not mentioned above will not be accepted.