Page 15
Authorised by the Parliamentary Counsel
[s 15]
Home Ownership and Other Legislation Amendment Bill 2026
Part 3 Amendment of First Home Owner Grant and Other Home Owner Grants Act 2000
insert—
(c) an interest is not a relevant interest if it is
held by the State or the Queensland
Treasury Corporation in land purchased, or
to be purchased, under a boost to buy
arrangement; and
(d) an interest is not a relevant interest if it is
held by the Commonwealth or Housing
Australia in land purchased, or to be
purchased, under a help to buy arrangement.
(2) Section 8—
insert—
(5) 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.
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.
Queensland Treasury Corporation means the
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’.
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Authorised by the Parliamentary Counsel
[s 16]
Home Ownership and Other Legislation Amendment Bill 2026
Part 3 Amendment of First Home Owner Grant and Other Home Owner Grants Act 2000
16 Amendment of s 15 (Criterion 5—Residence
requirements)
Section 15—
insert—
(6) For subsections (2) and (4), a reason may be a
good reason only if it is outside the control of the
applicant and prevents the applicant from
complying with the residence requirement to
which the provision relates.
17 Insertion of new pt 15
After part 14—
insert—
Part 15 Transitional provisions
for Home Ownership
and Other Legislation
Amendment Act 2026
88 Definition for part
In this part—
new, in relation to a provision of this Act, means
the provision as in force from the commencement.
89 Application of new s 6 to eligible transactions
with commencement date on or after 1
December 2020
New section 6 applies, and is taken to have
applied, in relation to an eligible transaction that
has a commencement date on or after 1 December
2020.
Clause 1
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Clause 10
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Page 17
Authorised by the Parliamentary Counsel
[s 18]
Home Ownership and Other Legislation Amendment Bill 2026
Part 4 Amendment of Land Tax Act 2010
90 Retrospective effect of new s 8
(1) New section 8(2)(c), and each term used in that
provision that is defined in new section 8(5), is
taken to have had effect from 15 December 2025.
(2) New section 8(2)(d), and each term used in that
provision that is defined in new section 8(5), is
taken to have had effect from 5 December 2025.
Part 4 Amendment of Land Tax Act
2010
18 Act amended
This part amends the Land Tax Act 2010.
Note—
See also the amendment in schedule 1.
19 Insertion of new s 13A
After section 13—
insert—
13A Boost to buy arrangements and help to buy
arrangements
(1) For this Act, the State and the Queensland
Treasury Corporation are taken not to be the
owner of land purchased under a boost to buy
arrangement.
(2) Also, for this Act, the Commonwealth and
Housing Australia are taken not to be the owner of
land purchased under a help to buy 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
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Clause 10
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Clause 14
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Page 18
Authorised by the Parliamentary Counsel
[s 20]
Home Ownership and Other Legislation Amendment Bill 2026
Part 4 Amendment of Land Tax Act 2010
which the individual participates in the boost to
buy scheme.
boost to buy scheme see the Rural and Regional
Adjustment Regulation 2011, section 2A.
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.
Queensland Treasury Corporation means the
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’.
20 Insertion of new pt 10, div 11
Part 10—
insert—
Division 11 Transitional provision for
Home Ownership and
Other Legislation
Amendment Act 2026
106 Retrospective effect of s 13A
(1) Section 13A(1), and each term used in that
provision that is defined in section 13A(3), is
taken to have had effect from 15 December 2025.
(2) Section 13A(2), and each term used in that
provision that is defined in section 13A(3), is
taken to have had effect from 5 December 2025.
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Clause 16
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Page 19
Authorised by the Parliamentary Counsel
[s 21]
Home Ownership and Other Legislation Amendment Bill 2026
Part 5 Amendment of Payroll Tax Act 1971
Part 5 Amendment of Payroll Tax Act
1971
21 Act amended
This part amends the Payroll Tax Act 1971.
Note—
See also the amendments in schedule 1.
22 Amendment of s 74 (Exclusion of persons from groups)
(1) Section 74(1), after ‘a person’—
insert—
, or 2 or more persons (a set of persons),
(2) Section 74(2), from ‘is satisfied’—
omit, insert—
is satisfied—
(a) for excluding a person—a business carried
on by the person is carried on independently
of, and is not connected with the carrying on
of, a business carried on by any other
member of the group; or
(b) for excluding a set of persons—a business
carried on by any person in the set of
persons is carried on independently of, and
is not connected with the carrying on of, a
business carried on by any other member of
the group who is not a member of the set of
persons.
(3) Section 74(3)(a), from ‘by the person’—
omit, insert—
by—
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Clause 3
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Clause 7
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Authorised by the Parliamentary Counsel
[s 23]
Home Ownership and Other Legislation Amendment Bill 2026
Part 5 Amendment of Payroll Tax Act 1971
(i) for excluding a person—the person and
other members of the group; or
(ii) for excluding a set of persons—the set of
persons and any other member of the group
who is not a member of the set of persons;
and
(4) Section 74(4), from ‘order if’—
omit, insert—
order if—
(a) for excluding a person—the person and
another body corporate that is a member of
the group are related bodies corporate; or
(b) for excluding a set of persons—any person
in the set of persons and any other member
of the group who is not a member of the set
of persons are related bodies corporate.
(5) Section 74(5), after ‘the person’—
insert—
or set of persons
23 Insertion of new pt 17
After part 16—
insert—
Part 17 Transitional provision
for Home Ownership
and Other Legislation
Amendment Act 2026
152 Retrospective effect of s 74
(1) New section 74 and each consequentially
amended provision is taken to have had effect
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Clause 20
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Page 21
Authorised by the Parliamentary Counsel
[s 24]
Home Ownership and Other Legislation Amendment Bill 2026
Part 6 Amendment of Taxation Administration Act 2001
from 31 October 2018.
(2) In this section—
consequentially amended provision means new
sections 70, 71, 72, 73, 80 and 80A.
new, in relation to a provision of this Act, means
the provision as in force from the commencement.
Part 6 Amendment of Taxation
Administration Act 2001
24 Act amended
This part amends the Taxation Administration Act 2001.
Note—
See also the amendments in schedule 1.
25 Amendment of s 69 (Right of appeal or review)
(1) Section 69—
insert—
(2A) However—
(a) if, under subsection (2)(a), the taxpayer
appeals to the Supreme Court against the
commissioner’s decision on an objection
about a related tax matter for primary tax,
the taxpayer—
(i) can not apply to QCAT for a review in
relation to another related tax matter
for the primary tax; and
(ii) may, in relation to any related tax
matter for the primary tax, only appeal
to the Supreme Court; and
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Page 22
Authorised by the Parliamentary Counsel
[s 26]
Home Ownership and Other Legislation Amendment Bill 2026
Part 6 Amendment of Taxation Administration Act 2001
(b) if, under subsection (2)(b), the taxpayer
applies to QCAT for a review of the
commissioner’s decision on an objection
about a related tax matter for primary tax,
the taxpayer—
(i) can not appeal to the Supreme Court in
relation to another related tax matter
for the primary tax; and
(ii) may, in relation to any related tax
matter for the primary tax, only apply
to QCAT for a review.
(2B) For subsection (3), each of the following is a
related tax matter for a taxpayer in relation to
primary tax—
(a) the taxpayer’s liability for the primary tax;
(b) the taxpayer’s liability for 1 or more taxes
relating to the primary tax mentioned in
paragraph (a).
(2) Section 69(2A) to (5)—
renumber as section 69(3) to (7).
26 Amendment of s 148 (Ways document given by
commissioner)
(1) Section 148(1)(b) and (c)—
omit.
(2) Section 148(1)(d) to (f)—
renumber as section 148(1)(b) to (d).
27 Amendment of s 149 (When document given by
commissioner)
(1) Section 149(1)(b)—
omit.
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Clause 21
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Clause 27
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Authorised by the Parliamentary Counsel
[s 28]
Home Ownership and Other Legislation Amendment Bill 2026
Part 7 Other amendments
(2) Section 149(1)(c) and (d)—
renumber as section 149(1)(b) and (c).
Part 7 Other amendments
28 Legislation amended
Schedule 1 amends the legislation it mentions.
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Clause 4
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Schedule 1
Home Ownership and Other Legislation Amendment Bill 2026
Page 24
Authorised by the Parliamentary Counsel
Schedule 1 Other amendments
section 28
Duties Act 2001
1 Sections 71(3)(d) and 73(4)(d), ‘section 54(4)’—
omit, insert—
section 54(5)
2 Sections 640(6) and 643(6)—
insert—
Note—
Section 54(2A) was renumbered as section 54(3) by the
Royalty Legislation Amendment Act 2020.
3 Schedule 6, definition assessed interest, ‘section 54(3)’—
omit, insert—
section 54(4)
Land Tax Act 2010
1 Sections 74(3) and 75(4)(c), ‘section 54(2) and (2A)(a)’—
omit, insert—
section 54(2) and (3)(b)(i)
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Schedule 1
Home Ownership and Other Legislation Amendment Bill 2026
Page 25
Authorised by the Parliamentary Counsel
Payroll Tax Act 1971
1 Sections 70, note, 71(1), note, 72(1), note and 73, note 1,
‘persons from’—
omit, insert—
a person or set of persons from
2 Sections 80(1)(a)(i) and 80A(1)(a)(i), ‘person from’—
omit, insert—
person or set of persons from
3 Sections 80(1)(b)(i) and 80A(1)(b)(i), ‘the person’s’—
omit, insert—
a person’s
4 Schedule, definition assessed interest, ‘section 54(3)’—
omit, insert—
section 54(4)
Taxation Administration Act 2001
1 Section 56(2), ‘section 54(4)’—
omit, insert—
section 54(5)
2 Schedule 2, definition assessed interest, ‘section 54(3)’—
omit, insert—
section 54(4)
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