2026
A Bill
for
An Act to amend the Duties Act 2001, the First Home Owner
Grant and Other Home Owner Grants Act 2000, the Land Tax Act
2010, the Payroll Tax Act 1971, the Taxation Administration Act
2001 and the legislation mentioned in schedule 1 for particular
purposes
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Authorised by the Parliamentary Counsel
[s 1]
Home Ownership and Other Legislation Amendment Bill 2026
Part 1 Preliminary
The Parliament of Queensland enacts—
Part 1 Preliminary
1 Short title
This Act may be cited as the Home Ownership and Other
Legislation Amendment Act 2026.
Part 2 Amendment of Duties Act 2001
2 Act amended
This part amends the Duties Act 2001.
Note—
See also the amendments in schedule 1.
3 Insertion of new ss 33A and 33B
After section 33—
insert—
33A Boost to buy arrangement
(1) For assessing liability for transfer duty on a
dutiable transaction that is the transfer, or an
agreement for the transfer, of land purchased
under a boost to buy arrangement, the State and
the Queensland Treasury Corporation are taken
not to have an interest in the land.
(2) Transfer duty is not imposed on a transfer of an
interest in land under a boost to buy arrangement
from the State or the Queensland Treasury
Corporation to an individual who is a party to the
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Authorised by the Parliamentary Counsel
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Home Ownership and Other Legislation Amendment Bill 2026
Part 2 Amendment of Duties Act 2001
arrangement.
(3) In this section—
boost to buy arrangement means an arrangement
between the Queensland Treasury Corporation,
on behalf of the State, and an individual under
which the individual participates in the boost to
buy scheme.
boost to buy scheme see the Rural and Regional
Adjustment Regulation 2011, section 2A.
33B Help to buy arrangement
(1) For assessing liability for transfer duty on a
dutiable transaction that is the transfer, or an
agreement for the transfer, of land purchased
under a help to buy arrangement, the
Commonwealth and Housing Australia are taken
not to have an interest in the land.
(2) Transfer duty is not imposed on a transfer of an
interest in land under a help to buy arrangement
from the Commonwealth or Housing Australia to
an individual who is a party to the arrangement.
(3) In this section—
help to buy arrangement see the Help to Buy Act
2024 (Cwlth), section 6.
Housing Australia means Housing Australia
continued in existence under the Housing
Australia Act 2018 (Cwlth), section 7.
4 Amendment of s 86 (What is a home, a first home and a
new home)
(1) Section 86—
insert—
(4A) However, if a person’s home has been previously
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Authorised by the Parliamentary Counsel
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Home Ownership and Other Legislation Amendment Bill 2026
Part 2 Amendment of Duties Act 2001
sold as a place of residence, the home may be a
new home under subsection (4)(a) if it has only
been previously sold as a place of residence under
a builders’ terms arrangement.
(2) Section 86—
insert—
(6) In this section—
builders’ terms arrangement means an
arrangement under which—
(a) a licensed builder under the Queensland
Building and Construction Commission Act
1991 enters into a contract with a developer
of land to purchase land that is vacant; and
(b) the builder is allowed, under the contract, to
enter the land and build a residence on the
land; and
(c) both of the following happen before
settlement of the contract—
(i) the building is ready for occupation as
a residence;
(ii) a final inspection certificate under the
Building Act 1975 has been issued in
relation to the building.
5 Amendment of s 86C (What is vacant land and residential
vacant land)
(1) Section 86C—
insert—
(1A) If, when the person acquired the land, there was a
building or part of a building on the land,
subsection (1)(b) is taken to be satisfied if each
building or part of a building on the land is an
eligible building.
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Authorised by the Parliamentary Counsel
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Home Ownership and Other Legislation Amendment Bill 2026
Part 2 Amendment of Duties Act 2001
(2) Section 86C—
insert—
(3) In this section—
Building Code of Australia see the Building Act
1975, section 12.
eligible building means a building or part of a
building, other than a building or part of a
building that—
(a) is fixed to land; and
(b) is either—
(i) designed, or approved by a local
government, for human habitation by a
single family unit; or
(ii) a class 1, 2, 3, 4, 5, 6, 7, 8 or 9 building
or part of a building under the Building
Code of Australia.
6 Amendment of s 87 (What is a residence)
Section 87—
insert—
(2) Subsection (3) applies if, under section 86C(1A),
section 86C(1)(b) is taken to be satisfied for a
person’s land because each building or part of a
building on the land when the person acquired the
land is an eligible building within the meaning of
section 86C(3).
(3) Despite subsection (1), a building or part of a
building on the land that is comprised, either
wholly or partly, of a building or part of a building
mentioned in subsection (2) is not a residence for
the land.
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Home Ownership and Other Legislation Amendment Bill 2026
Part 2 Amendment of Duties Act 2001
7 Amendment of s 125 (Exemption—particular vestings of
dutiable property)
Section 125(a), from ‘on’—
omit, insert—
in a trustee for the sale or physical division of the
property under the Property Law Act 2023, part 5;
or
8 Amendment of s 245N (Reassessment—noncompliance
with requirements for AFAD concession under s 245G)
Section 245N(2)(b)(i), ‘financial year’—
omit, insert—
acquisition year
9 Amendment of s 390 (Exemption—particular persons and
entities)
Section 390(1)(j)—
omit, insert—
(j) a member, or former member, of the defence
force who is entitled to pay a concessional
registration fee for the vehicle under the
Transport Operations (Road Use
Management—Vehicle Registration)
Regulation 2021, section 236;
10 Amendment of s 431A (Exemption—Queensland
Treasury Corporation and its affiliates)
Section 431A(4), definition Queensland Treasury
Corporation—
omit.
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Authorised by the Parliamentary Counsel
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Home Ownership and Other Legislation Amendment Bill 2026
Part 2 Amendment of Duties Act 2001
11 Insertion of new ch 17, pt 32
Chapter 17—
insert—
Part 32 Transitional provisions
for Home Ownership
and Other Legislation
Amendment Act 2026
689 Definition for part
In this part—
new, in relation to a provision of this Act, means
the provision as in force from the commencement.
690 Retrospective effect of s 33A
(1) Section 33A is taken to have had effect from 15
December 2025.
(2) For subsection (1), schedule 6, definition
Queensland Treasury Corporation, as inserted by
the Home Ownership and Other Legislation
Amendment Act 2026, section 12(1), is taken to
have had effect from 15 December 2025.
691 Retrospective effect of s 33B
Section 33B is taken to have had effect from 5
December 2025.
692 Application of new s 86 in relation to particular
homes
New section 86(4A) and (6) applies, and is taken
to have applied, in relation to a dutiable
transaction for which liability for transfer duty
arose on or after 1 May 2025.
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Authorised by the Parliamentary Counsel
[s 12]
Home Ownership and Other Legislation Amendment Bill 2026
Part 2 Amendment of Duties Act 2001
693 Application of new ss 86C and 87
(1) New sections 86C and 87 apply in relation to a
dutiable transaction only if liability for transfer
duty on the transaction arises on or after the
commencement.
(2) However, former sections 86C and 87 apply in
relation to a dutiable transaction that is the
transfer, or agreement for the transfer, of land
made on or after the commencement if—
(a) the transfer or agreement replaces a transfer,
or an agreement for transfer, that included
the land and was made before the
commencement; or
(b) the transferee had an option to purchase the
land, or the transferor had an option to
require the transferee to purchase the land,
granted before the commencement and
exercised on or after the commencement; or
(c) another arrangement was made before the
commencement the sole or main purpose of
which was to defer the making of the
transfer or agreement until on or after the
commencement so new sections 86C and 87
would apply in relation to the dutiable
transaction.
(3) In this section—
former sections 86C and 87 means sections 86C
and 87 as in force from time to time before the
commencement.
12 Amendment of sch 6 (Dictionary)
(1) Schedule 6—
insert—
Queensland Treasury Corporation means the
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Authorised by the Parliamentary Counsel
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Home Ownership and Other Legislation Amendment Bill 2026
Part 3 Amendment of First Home Owner Grant and Other Home Owner Grants Act 2000
corporation sole mentioned in the Queensland
Treasury Corporation Act 1988, section 5(2) as
preserved and continued in existence under the
name and style ‘Queensland Treasury
Corporation’.
(2) Schedule 6, definition primary producer, paragraph (a),
before ‘primary’—
insert—
heavy
(3) Schedule 6, definition special vehicle, paragraph (a)—
omit, insert—
(a) a vehicle that is, or will be on its
registration, conditionally registered under
the Transport Operations (Road Use
Management—Vehicle Registration)
Regulation 2021;
(4) Schedule 6, definition special vehicle, paragraph (b),
‘Transport Operations (Road Use Management—Vehicle
Registration) Regulation 2010’—
omit, insert—
Transport Operations (Road Use
Management—Vehicle Registration) Regulation
2021
Part 3 Amendment of First Home
Owner Grant and Other Home
Owner Grants Act 2000
13 Act amended
This part amends the First Home Owner Grant and Other
Home Owner Grants Act 2000.
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Authorised by the Parliamentary Counsel
[s 14]
Home Ownership and Other Legislation Amendment Bill 2026
Part 3 Amendment of First Home Owner Grant and Other Home Owner Grants Act 2000
14 Amendment of s 6 (Meaning of home and new home)
(1) Section 6—
insert—
(2A) However, a home that has been previously sold as
a place of residence may be a new home under
subsection (2)(a) if it has only been previously
sold as a place of residence under a builders’
terms arrangement.
(2) Section 6—
insert—
(4) In this section—
builders’ terms arrangement means an
arrangement under which—
(a) a licensed builder under the Queensland
Building and Construction Commission Act
1991 enters into a contract with a developer
of land to purchase vacant land; and
(b) the builder is allowed, under the contract, to
enter the land and build a home on the land;
and
(c) both of the following happen before
settlement of the contract—
(i) the building is ready for occupation as
a home;
(ii) a final inspection certificate under the
Building Act 1975 has been issued in
relation to the building.
(3) Section 6(2A) to (4)—
renumber as section 6(3) to (5).
15 Amendment of s 8 (Meaning of relevant interest)
(1) Section 8(2)—
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