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

We manage state taxes, royalty, home owner grants, fines and unpaid penalties. This helps grow our economy and improve the wellbeing of all Queenslanders.


New practice direction framework
10 April 2024

We’ve published a new practice direction framework that is now in effect.

Fines support tool
27 March 2024

Use our support tool to see what options are available to you when you receive a fine or infringement.

Payroll tax seminars in Southport
20 March 2024

Join us in Southport for seminars on how payroll tax applies to groups of businesses and contractor payments.

See more

Frequently asked questions

When you receive a fine or infringement notice, you have 28 days from the date of issue to finalise it. That is:

If you don’t act in time, your fine is sent to the State Penalties Enforcement Registry (SPER) to recover the debt. This will add a fee to your fine. Demerit points may also be added to your traffic record.

Find out more about:

The increased grant amount is for eligible transactions between 20 November 2023 and 30 June 2025.

This means that you may be eligible for the $30,000 first home owner grant if you have:

  • signed a contract to buy or build a new home on 20 November 2023 or later
  • laid foundations on 20 November 2023 or later if you are an owner-builder.

If you signed a contract before 20 November 2023, you may still be eligible for the $15,000 grant.

You also need to meet all other eligibility criteria.

You may be eligible for the first home owner grant if you build a detached dwelling (e.g. granny flat, tiny home) on a relative’s land.

The total value of the transaction must be less than $750,000.

You’ll need to provide certain documents with your application, including a statement from the relative and evidence of the value of the part of the land on which you have the right to build your detached dwelling.

Read more about building on a relative’s land.

If your land (or part of it) is your primary place of residence, then a land tax exemption may apply.

From 1 July 2023, you may receive this exemption for the 2023–24 year without having to apply. If we have sufficient information that land you own is being used as your home, we’ll send you a notice about the exemption that has been applied and the date of effect.

Otherwise, land tax exemptions are not automatic—you must apply for them. For land with joint owners, each owner wanting to claim an exemption must apply separately.

Read more about land tax exemptions.