{"id":"BILL-QLD-5286","name":"Home Ownership and Other Legislation Amendment Bill 2026","slug":"home-ownership-and-other-legislation-amendment-bill-2026","collection":"bill","jurisdiction":"qld","status":"in_force","isInForce":true,"actNumber":null,"makingDate":"2026-01-01","administeringDepartment":null,"currentVersion":{"id":446072,"registerId":"BILL-QLD-5286:current","compilationNumber":null,"startDate":"2026-01-01","status":"in_force","reasons":null,"registeredAt":"2026-05-06T12:45:09.905Z"},"sections":[{"sectionNumber":"retrieval-0001","sectionType":"document_chunk","heading":"Document excerpt 1","content":"# Home Ownership and Other Legislation Amendment Bill 2026\n\nQueensland\nHome Ownership and Other\nLegislation Amendment Bill\n2026\n\nQueensland\nHome Ownership and Other Legislation\nAmendment Bill 2026\nContents\nPage\nPart 1 Preliminary\n1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6\nPart 2 Amendment of Duties Act 2001\n2 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6\n3 Insertion of new ss 33A and 33B . . . . . . . . . . . . . . . . . . . . . . . . . 6\n33A Boost to buy arrangement . . . . . . . . . . . . . . . . . . . . . 6\n33B Help to buy arrangement . . . . . . . . . . . . . . . . . . . . . . 7\n4 Amendment of s 86 (What is a home, a first home and a new home) 7\n5 Amendment of s 86C (What is vacant land and residential vacant land)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8\n6 Amendment of s 87 (What is a residence) . . . . . . . . . . . . . . . . . 9\n7 Amendment of s 125 (Exemption—particular vestings of dutiable\nproperty) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10\n8 Amendment of s 245N (Reassessment—noncompliance with\nrequirements for AFAD concession under s 245G) . . . . . . . . . . . 10\n9 Amendment of s 390 (Exemption—particular persons and entities) 10\n10 Amendment of s 431A (Exemption—Queensland Treasury Corporation\nand its affiliates) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10\n11 Insertion of new ch 17, pt 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11\nPart 32 Transitional provisions for Home Ownership and Other\nLegislation Amendment Act 2026\n689 Definition for part . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11\n\nContents\nHome Ownership and Other Legislation Amendment Bill 2026\nPage 2\nAuthorised by the Parliamentary Counsel\n690 Retrospective effect of s 33A . . . . . . . . . . . . . . . . . . 11\n691 Retrospective effect of s 33B . . . . . . . . . . . . . . . . . . 11\n692 Application of new s 86 in relation to particular homes 11\n693 Application of new ss 86C and 87 . . . . . . . . . . . . . . . 12\n12 Amendment of sch 6 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . 12\nPart 3 Amendment of First Home Owner Grant and Other Home Owner\nGrants Act 2000\n13 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13\n14 Amendment of s 6 (Meaning of home and new home) . . . . . . . . 14\n15 Amendment of s 8 (Meaning of relevant interest) . . . . . . . . . . . . 14\n16 Amendment of s 15 (Criterion 5—Residence requirements) . . . . 16\n17 Insertion of new pt 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16\nPart 15 Transitional provisions for Home Ownership and Other\nLegislation Amendment Act 2026\n88 Definition for part . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16\n89 Application of new s 6 to eligible transactions with\ncommencement date on or after 1 December 2020 . 16\n90 Retrospective effect of new s 8 . . . . . . . . . . . . . . . . . 17\nPart 4 Amendment of Land Tax Act 2010\n18 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17\n19 Insertion of new s 13A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17\n13A Boost to buy arrangements and help to buy arrangements\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17\n20 Insertion of new pt 10, div 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . 18\nDivision 11 Transitional provision for Home Ownership and Other\nLegislation Amendment Act 2026\n106 Retrospective effect of s 13A . . . . . . . . . . . . . . . . . . 18\nPart 5 Amendment of Payroll Tax Act 1971\n21 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19\n22 Amendment of s 74 (Exclusion of persons from groups) . . . . . . 19\n23 Insertion of new pt 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20\nPart 17 Transitional provision for Home Ownership and Other\nLegislation Amendment Act 2026\n152 Retrospective effect of s 74 . . . . . . . . . . . . . . . . . . . . 20\nPart 6 Amendment of Taxation Administration Act 2001\n24 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21\n25 Amendment of s 69 (Right of appeal or review) . . . . . . . . . . . . . 21\n\nContents\nHome Ownership and Other Legislation Amendment Bill 2026\nPage 3\nAuthorised by the Parliamentary Counsel\n26 Amendment of s 148 (Ways document given by commissioner) 22\n27 Amendment of s 149 (When document given by commissioner) 22\nPart 7 Other amendments\n28 Legislation amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23\nSchedule 1 Other amendments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24\nDuties Act 2001 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24\nLand Tax Act 2010 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24\nPayroll Tax Act 1971 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25\nTaxation Administration Act 2001 . . . . . . . . . . . . . . . . . . . . . . . . 25\nTaxation Administration Regulation 2022 . . . . . . . . . . . . . . . . . . 26\n\n2026\nA Bill\nfor\nAn Act to amend the Duties Act 2001, the First Home Owner\nGrant and Other Home Owner Grants Act 2000, the Land Tax Act\n2010, the Payroll Tax Act 1971, the Taxation Administration Act\n2001 and the legislation mentioned in schedule 1 for particular\npurposes\n\nPage 6\nAuthorised by the Parliamentary Counsel\n[s 1]\nHome Ownership and Other Legislation Amendment Bill 2026\nPart 1 Preliminary\nThe Parliament of Queensland enacts—\nPart 1 Preliminary\n1 Short title\nThis Act may be cited as the Home Ownership and Other\nLegislation Amendment Act 2026.\nPart 2 Amendment of Duties Act 2001\n2 Act amended\nThis part amends the Duties Act 2001.\nNote—\nSee also the amendments in schedule 1.\n3 Insertion of new ss 33A and 33B\nAfter section 33—\ninsert—\n33A Boost to buy arrangement\n(1) For assessing liability for transfer duty on a\ndutiable transaction that is the transfer, or an\nagreement for the transfer, of land purchased\nunder a boost to buy arrangement, the State and\nthe Queensland Treasury Corporation are taken\nnot to have an interest in the land.\n(2) Transfer duty is not imposed on a transfer of an\ninterest in land under a boost to buy arrangement\nfrom the State or the Queensland Treasury\nCorporation to an individual who is a party to the\n1\n2\nClause 3\n4\n5\n6\nClause 7\n8\n9\n10\nClause 11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n\nPage 7\nAuthorised by the Parliamentary Counsel\n[s 4]\nHome Ownership and Other Legislation Amendment Bill 2026\nPart 2 Amendment of Duties Act 2001\narrangement.\n(3) In this section—\nboost to buy arrangement means an arrangement\nbetween the Queensland Treasury Corporation,\non behalf of the State, and an individual under\nwhich the individual participates in the boost to\nbuy scheme.\nboost to buy scheme see the Rural and Regional\nAdjustment Regulation 2011, section 2A.\n33B Help to buy arrangement\n(1) For assessing liability for transfer duty on a\ndutiable transaction that is the transfer, or an\nagreement for the transfer, of land purchased\nunder a help to buy arrangement, the\nCommonwealth and Housing Australia are taken\nnot to have an interest in the land.\n(2) Transfer duty is not imposed on a transfer of an\ninterest in land under a help to buy arrangement\nfrom the Commonwealth or Housing Australia to\nan individual who is a party to the arrangement.\n(3) In this section—\nhelp to buy arrangement see the Help to Buy Act\n2024 (Cwlth), section 6.\nHousing Australia means Housing Australia\ncontinued in existence under the Housing\nAustralia Act 2018 (Cwlth), section 7.\n4 Amendment of s 86 (What is a home, a first home and a\nnew home)\n(1) Section 86—\ninsert—\n(4A) However, if a person’s home has been previously\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\nClause 27\n28\n29\n30\n31\n\nPage 8\nAuthorised by the Parliamentary Counsel\n[s 5]\nHome Ownership and Other Legislation Amendment Bill 2026\nPart 2 Amendment of Duties Act 2001\nsold as a place of residence, the home may be a\nnew home under subsection (4)(a) if it has only\nbeen previously sold as a place of residence under\na builders’ terms arrangement.\n(2) Section 86—\ninsert—\n(6) In this section—\nbuilders’ terms arrangement means an\narrangement under which—\n(a) a licensed builder under the Queensland\nBuilding and Construction Commission Act\n1991 enters into a contract with a developer\nof land to purchase land that is vacant; and\n(b) the builder is allowed, under the contract, to\nenter the land and build a residence on the\nland; and\n(c) both of the following happen before\nsettlement of the contract—\n(i) the building is ready for occupation as\na residence;\n(ii) a final inspection certificate under the\nBuilding Act 1975 has been issued in\nrelation to the building.\n5 Amendment of s 86C (What is vacant land and residential\nvacant land)\n(1) Section 86C—\ninsert—\n(1A) If, when the person acquired the land, there was a\nbuilding or part of a building on the land,\nsubsection (1)(b) is taken to be satisfied if each\nbuilding or part of a building on the land is an\neligible building.\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\nClause 24\n25\n26\n27\n28\n29\n30\n31\n32\n\nPage 9\nAuthorised by the Parliamentary Counsel\n[s 6]\nHome Ownership and Other Legislation Amendment Bill 2026\nPart 2 Amendment of Duties Act 2001\n(2) Section 86C—\ninsert—\n(3) In this section—\nBuilding Code of Australia see the Building Act\n1975, section 12.\neligible building means a building or part of a\nbuilding, other than a building or part of a\nbuilding that—\n(a) is fixed to land; and\n(b) is either—\n(i) designed, or approved by a local\ngovernment, for human habitation by a\nsingle family unit; or\n(ii) a class 1, 2, 3, 4, 5, 6, 7, 8 or 9 building\nor part of a building under the Building\nCode of Australia.\n6 Amendment of s 87 (What is a residence)\nSection 87—\ninsert—\n(2) Subsection (3) applies if, under section 86C(1A),\nsection 86C(1)(b) is taken to be satisfied for a\nperson’s land because each building or part of a\nbuilding on the land when the person acquired the\nland is an eligible building within the meaning of\nsection 86C(3).\n(3) Despite subsection (1), a building or part of a\nbuilding on the land that is comprised, either\nwholly or partly, of a building or part of a building\nmentioned in subsection (2) is not a residence for\nthe land.\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\nClause 17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\n30\n\nPage 10\nAuthorised by the Parliamentary Counsel\n[s 7]\nHome Ownership and Other Legislation Amendment Bill 2026\nPart 2 Amendment of Duties Act 2001\n7 Amendment of s 125 (Exemption—particular vestings of\ndutiable property)\nSection 125(a), from ‘on’—\nomit, insert—\nin a trustee for the sale or physical division of the\nproperty under the Property Law Act 2023, part 5;\nor\n8 Amendment of s 245N (Reassessment—noncompliance\nwith requirements for AFAD concession under s 245G)\nSection 245N(2)(b)(i), ‘financial year’—\nomit, insert—\nacquisition year\n9 Amendment of s 390 (Exemption—particular persons and\nentities)\nSection 390(1)(j)—\nomit, insert—\n(j) a member, or former member, of the defence\nforce who is entitled to pay a concessional\nregistration fee for the vehicle under the\nTransport Operations (Road Use\nManagement—Vehicle Registration)\nRegulation 2021, section 236;\n10 Amendment of s 431A (Exemption—Queensland\nTreasury Corporation and its affiliates)\nSection 431A(4), definition Queensland Treasury\nCorporation—\nomit.\nClause 1\n2\n3\n4\n5\n6\n7\nClause 8\n9\n10\n11\n12\nClause 13\n14\n15\n16\n17\n18\n19\n20\n21\n22\nClause 23\n24\n25\n26\n27\n\nPage 11\nAuthorised by the Parliamentary Counsel\n[s 11]\nHome Ownership and Other Legislation Amendment Bill 2026\nPart 2 Amendment of Duties Act 2001\n11 Insertion of new ch 17, pt 32\nChapter 17—\ninsert—\nPart 32 Transitional provisions\nfor Home Ownership\nand Other Legislation\nAmendment Act 2026\n689 Definition for part\nIn this part—\nnew, in relation to a provision of this Act, means\nthe provision as in force from the commencement.\n690 Retrospective effect of s 33A\n(1) Section 33A is taken to have had effect from 15\nDecember 2025.\n(2) For subsection (1), schedule 6, definition\nQueensland Treasury Corporation, as inserted by\nthe Home Ownership and Other Legislation\nAmendment Act 2026, section 12(1), is taken to\nhave had effect from 15 December 2025.\n691 Retrospective effect of s 33B\nSection 33B is taken to have had effect from 5\nDecember 2025.\n692 Application of new s 86 in relation to particular\nhomes\nNew section 86(4A) and (6) applies, and is taken\nto have applied, in relation to a dutiable\ntransaction for which liability for transfer duty\narose on or after 1 May 2025.\nClause 1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n\nPage 12\nAuthorised by the Parliamentary Counsel\n[s 12]\nHome Ownership and Other Legislation Amendment Bill 2026\nPart 2 Amendment of Duties Act 2001\n693 Application of new ss 86C and 87\n(1) New sections 86C and 87 apply in relation to a\ndutiable transaction only if liability for transfer\nduty on the transaction arises on or after the\ncommencement.\n(2) However, former sections 86C and 87 apply in\nrelation to a dutiable transaction that is the\ntransfer, or agreement for the transfer, of land\nmade on or after the commencement if—\n(a) the transfer or agreement replaces a transfer,\nor an agreement for transfer, that included\nthe land and was made before the\ncommencement; or\n(b) the transferee had an option to purchase the\nland, or the transferor had an option to\nrequire the transferee to purchase the land,\ngranted before the commencement and\nexercised on or after the commencement; or\n(c) another arrangement was made before the\ncommencement the sole or main purpose of\nwhich was to defer the making of the\ntransfer or agreement until on or after the\ncommencement so new sections 86C and 87\nwould apply in relation to the dutiable\ntransaction.\n(3) In this section—\nformer sections 86C and 87 means sections 86C\nand 87 as in force from time to time before the\ncommencement.\n12 Amendment of sch 6 (Dictionary)\n(1) Schedule 6—\ninsert—\nQueensland Treasury Corporation means the\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\nClause 30\n31\n32\n33\n\nPage 13\nAuthorised by the Parliamentary Counsel\n[s 13]\nHome Ownership and Other Legislation Amendment Bill 2026\nPart 3 Amendment of First Home Owner Grant and Other Home Owner Grants Act 2000\ncorporation sole mentioned in the Queensland\nTreasury Corporation Act 1988, section 5(2) as\npreserved and continued in existence under the\nname and style ‘Queensland Treasury\nCorporation’.\n(2) Schedule 6, definition primary producer, paragraph (a),\nbefore ‘primary’—\ninsert—\nheavy\n(3) Schedule 6, definition special vehicle, paragraph (a)—\nomit, insert—\n(a) a vehicle that is, or will be on its\nregistration, conditionally registered under\nthe Transport Operations (Road Use\nManagement—Vehicle Registration)\nRegulation 2021;\n(4) Schedule 6, definition special vehicle, paragraph (b),\n‘Transport Operations (Road Use Management—Vehicle\nRegistration) Regulation 2010’—\nomit, insert—\nTransport Operations (Road Use\nManagement—Vehicle Registration) Regulation\n2021\nPart 3 Amendment of First Home\nOwner Grant and Other Home\nOwner Grants Act 2000\n13 Act amended\nThis part amends the First Home Owner Grant and Other\nHome Owner Grants Act 2000.\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\nClause 27\n28\n29\n\nPage 14\nAuthorised by the Parliamentary Counsel\n[s 14]\nHome Ownership and Other Legislation Amendment Bill 2026\nPart 3 Amendment of First Home Owner Grant and Other Home Owner Grants Act 2000\n14 Amendment of s 6 (Meaning of home and new home)\n(1) Section 6—\ninsert—\n(2A) However, a home that has been previously sold as\na place of residence may be a new home under\nsubsection (2)(a) if it has only been previously\nsold as a place of residence under a builders’\nterms arrangement.\n(2) Section 6—\ninsert—\n(4) In this section—\nbuilders’ terms arrangement means an\narrangement under which—\n(a) a licensed builder under the Queensland\nBuilding and Construction Commission Act\n1991 enters into a contract with a developer\nof land to purchase vacant land; and\n(b) the builder is allowed, under the contract, to\nenter the land and build a home on the land;\nand\n(c) both of the following happen before\nsettlement of the contract—\n(i) the building is ready for occupation as\na home;\n(ii) a final inspection certificate under the\nBuilding Act 1975 has been issued in\nrelation to the building.\n(3) Section 6(2A) to (4)—\nrenumber as section 6(3) to (5).\n15 Amendment of s 8 (Meaning of relevant interest)\n(1) Section 8(2)—\nClause 1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\nClause 30\n31","sortOrder":0},{"sectionNumber":"retrieval-0002","sectionType":"document_chunk","heading":"Document excerpt 2","content":"Page 15\nAuthorised by the Parliamentary Counsel\n[s 15]\nHome Ownership and Other Legislation Amendment Bill 2026\nPart 3 Amendment of First Home Owner Grant and Other Home Owner Grants Act 2000\ninsert—\n(c) an interest is not a relevant interest if it is\nheld by the State or the Queensland\nTreasury Corporation in land purchased, or\nto be purchased, under a boost to buy\narrangement; and\n(d) an interest is not a relevant interest if it is\nheld by the Commonwealth or Housing\nAustralia in land purchased, or to be\npurchased, under a help to buy arrangement.\n(2) Section 8—\ninsert—\n(5) In this section—\nboost to buy arrangement means an arrangement\nbetween the Queensland Treasury Corporation,\non behalf of the State, and an individual under\nwhich the individual participates in the boost to\nbuy scheme.\nboost to buy scheme see the Rural and Regional\nAdjustment Regulation 2011, section 2A.\nhelp to buy arrangement see the Help to Buy Act\n2024 (Cwlth), section 6.\nHousing Australia means Housing Australia\ncontinued in existence under the Housing\nAustralia Act 2018 (Cwlth), section 7.\nQueensland Treasury Corporation means the\ncorporation sole mentioned in the Queensland\nTreasury Corporation Act 1988, section 5(2) as\npreserved and continued in existence under the\nname and style ‘Queensland Treasury\nCorporation’.\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\n30\n31\n\nPage 16\nAuthorised by the Parliamentary Counsel\n[s 16]\nHome Ownership and Other Legislation Amendment Bill 2026\nPart 3 Amendment of First Home Owner Grant and Other Home Owner Grants Act 2000\n16 Amendment of s 15 (Criterion 5—Residence\nrequirements)\nSection 15—\ninsert—\n(6) For subsections (2) and (4), a reason may be a\ngood reason only if it is outside the control of the\napplicant and prevents the applicant from\ncomplying with the residence requirement to\nwhich the provision relates.\n17 Insertion of new pt 15\nAfter part 14—\ninsert—\nPart 15 Transitional provisions\nfor Home Ownership\nand Other Legislation\nAmendment Act 2026\n88 Definition for part\nIn this part—\nnew, in relation to a provision of this Act, means\nthe provision as in force from the commencement.\n89 Application of new s 6 to eligible transactions\nwith commencement date on or after 1\nDecember 2020\nNew section 6 applies, and is taken to have\napplied, in relation to an eligible transaction that\nhas a commencement date on or after 1 December\n2020.\nClause 1\n2\n3\n4\n5\n6\n7\n8\n9\nClause 10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n\nPage 17\nAuthorised by the Parliamentary Counsel\n[s 18]\nHome Ownership and Other Legislation Amendment Bill 2026\nPart 4 Amendment of Land Tax Act 2010\n90 Retrospective effect of new s 8\n(1) New section 8(2)(c), and each term used in that\nprovision that is defined in new section 8(5), is\ntaken to have had effect from 15 December 2025.\n(2) New section 8(2)(d), and each term used in that\nprovision that is defined in new section 8(5), is\ntaken to have had effect from 5 December 2025.\nPart 4 Amendment of Land Tax Act\n2010\n18 Act amended\nThis part amends the Land Tax Act 2010.\nNote—\nSee also the amendment in schedule 1.\n19 Insertion of new s 13A\nAfter section 13—\ninsert—\n13A Boost to buy arrangements and help to buy\narrangements\n(1) For this Act, the State and the Queensland\nTreasury Corporation are taken not to be the\nowner of land purchased under a boost to buy\narrangement.\n(2) Also, for this Act, the Commonwealth and\nHousing Australia are taken not to be the owner of\nland purchased under a help to buy arrangement.\n(3) In this section—\nboost to buy arrangement means an arrangement\nbetween the Queensland Treasury Corporation,\non behalf of the State, and an individual under\n1\n2\n3\n4\n5\n6\n7\n8\n9\nClause 10\n11\n12\n13\nClause 14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\n\nPage 18\nAuthorised by the Parliamentary Counsel\n[s 20]\nHome Ownership and Other Legislation Amendment Bill 2026\nPart 4 Amendment of Land Tax Act 2010\nwhich the individual participates in the boost to\nbuy scheme.\nboost to buy scheme see the Rural and Regional\nAdjustment Regulation 2011, section 2A.\nhelp to buy arrangement see the Help to Buy Act\n2024 (Cwlth), section 6.\nHousing Australia means Housing Australia\ncontinued in existence under the Housing\nAustralia Act 2018 (Cwlth), section 7.\nQueensland Treasury Corporation means the\ncorporation sole mentioned in the Queensland\nTreasury Corporation Act 1988, section 5(2) as\npreserved and continued in existence under the\nname and style ‘Queensland Treasury\nCorporation’.\n20 Insertion of new pt 10, div 11\nPart 10—\ninsert—\nDivision 11 Transitional provision for\nHome Ownership and\nOther Legislation\nAmendment Act 2026\n106 Retrospective effect of s 13A\n(1) Section 13A(1), and each term used in that\nprovision that is defined in section 13A(3), is\ntaken to have had effect from 15 December 2025.\n(2) Section 13A(2), and each term used in that\nprovision that is defined in section 13A(3), is\ntaken to have had effect from 5 December 2025.\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\nClause 16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n29\n\nPage 19\nAuthorised by the Parliamentary Counsel\n[s 21]\nHome Ownership and Other Legislation Amendment Bill 2026\nPart 5 Amendment of Payroll Tax Act 1971\nPart 5 Amendment of Payroll Tax Act\n1971\n21 Act amended\nThis part amends the Payroll Tax Act 1971.\nNote—\nSee also the amendments in schedule 1.\n22 Amendment of s 74 (Exclusion of persons from groups)\n(1) Section 74(1), after ‘a person’—\ninsert—\n, or 2 or more persons (a set of persons),\n(2) Section 74(2), from ‘is satisfied’—\nomit, insert—\nis satisfied—\n(a) for excluding a person—a business carried\non by the person is carried on independently\nof, and is not connected with the carrying on\nof, a business carried on by any other\nmember of the group; or\n(b) for excluding a set of persons—a business\ncarried on by any person in the set of\npersons is carried on independently of, and\nis not connected with the carrying on of, a\nbusiness carried on by any other member of\nthe group who is not a member of the set of\npersons.\n(3) Section 74(3)(a), from ‘by the person’—\nomit, insert—\nby—\n1\n2\nClause 3\n4\n5\n6\nClause 7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n28\n\nPage 20\nAuthorised by the Parliamentary Counsel\n[s 23]\nHome Ownership and Other Legislation Amendment Bill 2026\nPart 5 Amendment of Payroll Tax Act 1971\n(i) for excluding a person—the person and\nother members of the group; or\n(ii) for excluding a set of persons—the set of\npersons and any other member of the group\nwho is not a member of the set of persons;\nand\n(4) Section 74(4), from ‘order if’—\nomit, insert—\norder if—\n(a) for excluding a person—the person and\nanother body corporate that is a member of\nthe group are related bodies corporate; or\n(b) for excluding a set of persons—any person\nin the set of persons and any other member\nof the group who is not a member of the set\nof persons are related bodies corporate.\n(5) Section 74(5), after ‘the person’—\ninsert—\nor set of persons\n23 Insertion of new pt 17\nAfter part 16—\ninsert—\nPart 17 Transitional provision\nfor Home Ownership\nand Other Legislation\nAmendment Act 2026\n152 Retrospective effect of s 74\n(1) New section 74 and each consequentially\namended provision is taken to have had effect\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\nClause 20\n21\n22\n23\n24\n25\n26\n27\n28\n29\n\nPage 21\nAuthorised by the Parliamentary Counsel\n[s 24]\nHome Ownership and Other Legislation Amendment Bill 2026\nPart 6 Amendment of Taxation Administration Act 2001\nfrom 31 October 2018.\n(2) In this section—\nconsequentially amended provision means new\nsections 70, 71, 72, 73, 80 and 80A.\nnew, in relation to a provision of this Act, means\nthe provision as in force from the commencement.\nPart 6 Amendment of Taxation\nAdministration Act 2001\n24 Act amended\nThis part amends the Taxation Administration Act 2001.\nNote—\nSee also the amendments in schedule 1.\n25 Amendment of s 69 (Right of appeal or review)\n(1) Section 69—\ninsert—\n(2A) However—\n(a) if, under subsection (2)(a), the taxpayer\nappeals to the Supreme Court against the\ncommissioner’s decision on an objection\nabout a related tax matter for primary tax,\nthe taxpayer—\n(i) can not apply to QCAT for a review in\nrelation to another related tax matter\nfor the primary tax; and\n(ii) may, in relation to any related tax\nmatter for the primary tax, only appeal\nto the Supreme Court; and\n1\n2\n3\n4\n5\n6\n7\n8\nClause 9\n10\n11\n12\nClause 13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n26\n27\n\nPage 22\nAuthorised by the Parliamentary Counsel\n[s 26]\nHome Ownership and Other Legislation Amendment Bill 2026\nPart 6 Amendment of Taxation Administration Act 2001\n(b) if, under subsection (2)(b), the taxpayer\napplies to QCAT for a review of the\ncommissioner’s decision on an objection\nabout a related tax matter for primary tax,\nthe taxpayer—\n(i) can not appeal to the Supreme Court in\nrelation to another related tax matter\nfor the primary tax; and\n(ii) may, in relation to any related tax\nmatter for the primary tax, only apply\nto QCAT for a review.\n(2B) For subsection (3), each of the following is a\nrelated tax matter for a taxpayer in relation to\nprimary tax—\n(a) the taxpayer’s liability for the primary tax;\n(b) the taxpayer’s liability for 1 or more taxes\nrelating to the primary tax mentioned in\nparagraph (a).\n(2) Section 69(2A) to (5)—\nrenumber as section 69(3) to (7).\n26 Amendment of s 148 (Ways document given by\ncommissioner)\n(1) Section 148(1)(b) and (c)—\nomit.\n(2) Section 148(1)(d) to (f)—\nrenumber as section 148(1)(b) to (d).\n27 Amendment of s 149 (When document given by\ncommissioner)\n(1) Section 149(1)(b)—\nomit.\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\nClause 21\n22\n23\n24\n25\n26\nClause 27\n28\n29\n30\n\nPage 23\nAuthorised by the Parliamentary Counsel\n[s 28]\nHome Ownership and Other Legislation Amendment Bill 2026\nPart 7 Other amendments\n(2) Section 149(1)(c) and (d)—\nrenumber as section 149(1)(b) and (c).\nPart 7 Other amendments\n28 Legislation amended\nSchedule 1 amends the legislation it mentions.\n1\n2\n3\nClause 4\n5\n\nSchedule 1\nHome Ownership and Other Legislation Amendment Bill 2026\nPage 24\nAuthorised by the Parliamentary Counsel\nSchedule 1 Other amendments\nsection 28\nDuties Act 2001\n1 Sections 71(3)(d) and 73(4)(d), ‘section 54(4)’—\nomit, insert—\nsection 54(5)\n2 Sections 640(6) and 643(6)—\ninsert—\nNote—\nSection 54(2A) was renumbered as section 54(3) by the\nRoyalty Legislation Amendment Act 2020.\n3 Schedule 6, definition assessed interest, ‘section 54(3)’—\nomit, insert—\nsection 54(4)\nLand Tax Act 2010\n1 Sections 74(3) and 75(4)(c), ‘section 54(2) and (2A)(a)’—\nomit, insert—\nsection 54(2) and (3)(b)(i)\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n\nSchedule 1\nHome Ownership and Other Legislation Amendment Bill 2026\nPage 25\nAuthorised by the Parliamentary Counsel\nPayroll Tax Act 1971\n1 Sections 70, note, 71(1), note, 72(1), note and 73, note 1,\n‘persons from’—\nomit, insert—\na person or set of persons from\n2 Sections 80(1)(a)(i) and 80A(1)(a)(i), ‘person from’—\nomit, insert—\nperson or set of persons from\n3 Sections 80(1)(b)(i) and 80A(1)(b)(i), ‘the person’s’—\nomit, insert—\na person’s\n4 Schedule, definition assessed interest, ‘section 54(3)’—\nomit, insert—\nsection 54(4)\nTaxation Administration Act 2001\n1 Section 56(2), ‘section 54(4)’—\nomit, insert—\nsection 54(5)\n2 Schedule 2, definition assessed interest, ‘section 54(3)’—\nomit, insert—\nsection 54(4)\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n\nSchedule 1\nHome Ownership and Other Legislation Amendment Bill 2026\nPage 26\nAuthorised by the Parliamentary Counsel\n3 Schedule 2, definition repealed Land Tax Act—\nomit.\nTaxation Administration Regulation 2022\n1 Section 13, ‘section 148(1)(e)’—\nomit, insert—\nsection 148(1)(c)\n2 Section 14(1), ‘section 149(1)(d)’—\nomit, insert—\nsection 149(1)(c)\n© State of Queensland 2026\n1\n2\n3\n4\n5\n6\n7\n8\n9","sortOrder":1}],"analysis":{"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":true,"description":"The bill goes beyond narrowly enabling home‑ownership concessions. While its core additions relate to Queensland 'boost to buy' and Commonwealth 'help to buy' schemes (exempting government parties from being treated as having interests for duty/land tax and adjusting FHOG eligibility), it also incorporates broader, non‑home‑ownership measures: (a) substantial retrospective payroll‑tax grouping reform back to 31 October 2018 (s 152); (b) procedural restrictions on forum choice for tax objections (Taxation Administration s 69); and (c) multiple technical and cross‑reference fixes across taxation laws. Those payroll tax and tax administration changes materially broaden the legislative package from a purely home‑ownership/tax concession bill into wider tax‑administration and employer‑tax rule changes, increasing the scope and number of affected parties beyond the original narrow beneficiary set."},"complexity_factors":["Amends six principal Acts and multiple schedules (Duties Act 2001; FHOG Act 2000; Land Tax Act 2010; Payroll Tax Act 1971; Taxation Administration Act 2001; various corrections in Schedule 1).","Inserts multiple new substantive sections (Duties ss 33A–33B; Land Tax s 13A) plus several new transitional parts across different Acts.","Introduces several new defined terms (e.g., boost to buy arrangement, help to buy arrangement, builders' terms arrangement, eligible building, Queensland Treasury Corporation) that cross‑reference state regulations and federal Acts.","Several provisions are retrospective with differing effective dates (e.g., 5 December 2025; 15 December 2025; 1 December 2020; 31 October 2018), increasing interpretive complexity.","Conditional logic about when new or former versions of provisions apply (Duties Act s 693) — exceptions where earlier agreements/options replace or defer transfers.","Changes to dispute forum choice (Taxation Administration s 69) add procedural complexity linking multiple related tax matters to a single forum election.","Payroll tax grouping amendments introduce 'set of persons' logic and altered related‑body corporate tests with consequential edits across multiple sections (and retrospective application).","Cross‑jurisdictional dependence on Commonwealth legislation and statutory entities (Help to Buy Act 2024 (Cwlth); Housing Australia), requiring coordination between state and federal legal definitions and timings.","Schedule 1 contains numerous cross‑reference fixes throughout the Acts and regulations, which increases the number of places practitioners must check."],"plain_english_summary":"**What this bill does (short):**\n\n- It changes a range of Queensland tax and home‑ownership laws so that certain government‑backed home‑purchase schemes do not attract transfer duty (stamp duty), land tax ownership attribution, or count against some grant‑eligibility tests. It also updates definitions about what counts as a \"new\" home, adjusts rules about vehicle and defence concessions, changes how some payroll‑tax group exclusions work, and narrows routes for review of certain tax objections. Several changes are given retrospective effect to specific earlier dates. (Key clauses: new Duties Act ss 33A–33B; Land Tax s 13A; First Home Owner Grant Act s 6 and s 8; Payroll Tax s 74; Taxation Administration s 69; transition clauses.)\n\n**Who it affects:**\n\n- Individuals using the Queensland \"boost to buy\" scheme (arrangements run by Queensland Treasury Corporation) and federal \"help to buy\" participants (arrangements involving the Commonwealth and Housing Australia).\n- People buying land or homes where those schemes provide an interest, plus conveyancers and lenders who handle those transactions.\n- Applicants for the First Home Owner Grant and other home owner grants where the property or transaction involves builders'‑terms arrangements or the above schemes.\n- Land tax and payroll tax payers where ownership attribution or grouping rules are relevant (including businesses that are part of corporate groups or sets of persons).\n- Taxpayers lodging objections about tax decisions (because of limits placed on simultaneous appeals to the Supreme Court and reviews by QCAT for related matters).\n\n**How it works mechanically (plain steps):**\n\n- Excluding government scheme interests from duty/owner attribution: The bill says that, for transfer duty and land tax purposes, the State and Queensland Treasury Corporation are not treated as having an interest in land bought under a \"boost to buy\" arrangement (new Duties Act s 33A; new Land Tax s 13A). Similarly, the Commonwealth and Housing Australia are taken not to have an interest in land under a \"help to buy\" arrangement (new Duties Act s 33B; new Land Tax s 13A). These provisions also make transfers from the government parties to the individual party free of transfer duty (Duties Act ss 33A(2), 33B(2)).\n\n- First Home Owner Grant and \"new home\" rules: The definition of a \"new home\" and related grant eligibility is broadened so that a dwelling previously sold as a residence can still qualify as \"new\" if the only prior sale was under a \"builders' terms arrangement\" (First Home Owner Grant Act s 6(2A) inserted). The bill defines \"builders' terms arrangement\" (both Duties Act and FHOG Act inserts). This affects whether purchasers are eligible for grants or concessions.\n\n- Vacant land / residence definitions: Adjustments to what counts as \"vacant land\" and what counts as a \"residence\" where an \"eligible building\" already existed when land was bought (amendments to Duties Act ss 86C and 87). The bill defines \"eligible building\" (Duties Act s 86C(3)). These rules change when land is treated as vacant or residential for duty concessions.\n\n- Payroll tax grouping and exclusions: The payroll tax grouping exclusion rule (s 74) is expanded to allow \"sets of persons\" to be treated as excluded from a group where their businesses are independent of other group members; the text adjusts the tests and the required related‑body corporate relationships (Payroll Tax s 74 as amended). A transitional clause treats the new rule as having effect from 31 October 2018 (Part 17, s 152).\n\n- Appeals/review limitation: For tax objections, if a taxpayer elects one forum for a related tax matter (Supreme Court or QCAT), the bill restricts use of the other forum for other related tax matters tied to the same primary tax (Taxation Administration Act s 69 amendment). This creates an exclusive choice for related matters.\n\n- Technical and miscellaneous changes: small fixes to cross‑references and definitions (Schedule 1), a defence‑force vehicle registration concession reference (Duties Act s 390 change), and changes to how/when the commissioner may give documents (Taxation Administration ss 148–149 amendments).\n\n**Why it matters (effects, incentives, trade‑offs):**\n\n- Who benefits and how: Buyers in the boost-to-buy and help-to-buy schemes, and the government entities administering those schemes, benefit because the State/Commonwealth is effectively invisible to stamp duty and land tax ownership tests (Duties Act ss 33A–33B; Land Tax s 13A). That reduces up‑front tax costs for participating individuals and simplifies transfers from the government party to the individual.\n\n- Who pays or bears costs: The revenue base for transfer duty and (for attribution) land tax is narrowed for transactions involving those schemes. Costs fall on the public revenue side (less revenue collected) unless offset elsewhere. Other taxpayers are not directly charged by the measure, but the fiscal cost is borne by the State/Commonwealth budgets.\n\n- Incentives and behavioural effects: Treating government or government‑linked entities as not owning the land reduces tax friction for scheme participants; it may increase take‑up of those schemes (substitution away from purely private purchase structures). The builders'‑terms clarifications make it easier for some developer/builder assembly deals to qualify as \"new\" homes for grant eligibility, which can shift developer selling practices (more builder‑led presales or contracts structured as builders'‑terms arrangements).\n\n- Compliance and implementation complexity: The bill adds new definitions and cross‑references to Commonwealth legislation (Help to Buy Act 2024) and to existing Queensland regulations (Rural and Regional Adjustment Regulation). Administrators and conveyancers will need to interpret when an arrangement meets the \"boost to buy\" or \"help to buy\" definitions and apply the exemptions. Multiple transitonal and retrospective clauses create administrative complexity (see transitional provisions below).\n\n- Legal forum and dispute resolution risk: The amendment to s 69 narrows a taxpayer's ability to pursue both judicial and tribunal review for related tax matters; that shifts strategic considerations for lawyers and taxpayers and may increase pressure on initial objection‑stage decisions.\n\n- Retrospectivity and certainty: Several provisions are given retrospective effect to dates in 2025, 2020 and even to 2018 (payroll tax grouping). Retrospective application increases legal uncertainty for transactions and tax years covered back to those dates and may trigger reassessments or adjustments for affected parties (see transitional clauses s 690–691, s 106, s 152, etc.).\n\n**Key implementation and timing details (practical):**\n\n- New Duties Act s 33A (boost to buy) is taken to have applied from 15 December 2025 (s 690). New s 33B (help to buy) is taken to have applied from 5 December 2025 (s 691).\n- Some changes to the meaning of \"new home\" and relevant interest are backdated: the FHOG Act changes to s 6 apply to eligible transactions with commencement dates on or after 1 December 2020 (Part 15, s 89). New Land Tax s 13A is treated as in effect from 15 December 2025 (for boost to buy) and 5 December 2025 (for help to buy) (Part 10, div 11, s 106).\n- New payroll tax grouping rules are treated as having effect from 31 October 2018 (s 152).\n- New rules about when revised ss 86C and 87 apply are limited to transactions where transfer‑duty liability arises on or after commencement, with specific exceptions where earlier (former) provisions continue to apply (Duties Act s 693).\n\n**Cross‑jurisdictional / dependency notes:**\n\n- The \"help to buy\" measures reference Commonwealth legislation and Housing Australia (Help to Buy Act 2024 (Cwlth) and Housing Australia Act 2018). The practical operation of exemptions depends on the Commonwealth scheme's legal form and timing (Duties Act s 33B and Land Tax s 13A).\n\n**Immediate practical actions for affected parties:**\n\n- Buyers and conveyancers involved in boost/help to buy transactions should check whether the scheme documentation meets the statutory definitions so transfer duty and land tax treatment take effect.\n- FHOG applicants should check whether prior sales involved \"builders' terms\" arrangements, because a prior builders'‑terms sale no longer automatically disqualifies a home as \"new\" under the amended tests.\n- Employers and groups with payroll tax considerations should review historical grouping arrangements back to 2018 for possible changed treatment.\n- Taxpayers lodging objections that may involve related tax matters should obtain procedural advice about forum choice (Supreme Court v QCAT) given the new exclusivity rules (Taxation Administration s 69).\n\n(References: Duties Act 2001 new ss 33A–33B, ss 86, 86C, 87; First Home Owner Grant and Other Home Owner Grants Act 2000 ss 6, 8, 15; Land Tax Act 2010 new s 13A; Payroll Tax Act 1971 s 74; Taxation Administration Act 2001 s 69; transitional provisions in Parts inserting retrospective effective dates.)"},"summary":{"status_summary":"The Home Ownership and Other Legislation Amendment Bill 2026 has been introduced in the Queensland Legislative Assembly and is currently before a parliamentary committee for inquiry.","complexity_score":5,"likely_questions":["How do I know if my purchase qualifies under the boost to buy or help to buy arrangement for the duty exemption?","If I bought a home under a builders' terms arrangement before 1 May 2025, can I claim a refund of transfer duty or a first home owner grant?","What does the retrospective start date of 31 October 2018 mean for my payroll tax grouping liability?","If I have already lodged an objection with QCAT about one tax matter, can I still appeal a related matter to the Supreme Court under the new rules?","Does the bill make any new concessions available for homes built by owner builders, or only those built by licensed builders under a developer contract?"],"complexity_factors":["Amends five separate acts plus a regulation, each with distinct rules and transitional provisions","Contains retrospective commencement dates applying from 2018, 2020, and 2025 that could affect past liabilities","Introduces new defined terms such as 'builders' terms arrangement', 'boost to buy arrangement', and 'help to buy arrangement' that interact with existing definitions","Changes taxpayer appeal rights by restricting forum choice among related tax matters","Payroll tax grouping amendment changes a long standing test from excluding a person to excluding a set of persons, with several consequential amendments"],"plain_english_summary":"The bill exempts certain government-held interests in shared-equity home‑buying schemes from transfer duty and land tax, broadens when a dwelling qualifies as a “new” home for grants and concessions, changes payroll‑tax grouping rules for related but independent businesses, and narrows taxpayers’ ability to choose between court and tribunal for related tax disputes. It is consequential for homebuyers, developers, and businesses — notably because several changes apply retrospectively and may affect past transactions and tax liabilities."}},"importantCases":[],"_links":{"self":"/api/acts/home-ownership-and-other-legislation-amendment-bill-2026","history":"/api/acts/home-ownership-and-other-legislation-amendment-bill-2026/history","analysis":"/api/acts/home-ownership-and-other-legislation-amendment-bill-2026/analysis","conflicts":"/api/acts/home-ownership-and-other-legislation-amendment-bill-2026/conflicts","importantCases":"/api/acts/home-ownership-and-other-legislation-amendment-bill-2026/important-cases","documents":"/api/acts/home-ownership-and-other-legislation-amendment-bill-2026/documents"}}