Revenue Legislation Amendment Bill 2024
Bill Story
The journey of this bill through Parliament, including debate and recorded votes.
Referred to Governance, Energy and Finance Committee
The Governance, Energy and Finance Committee examined the bill and made four recommendations, including that it be passed. The bill amends revenue legislation to provide a payroll tax exemption for general practitioner services delivered by contracted GPs in medical practices, and introduces a transfer duty exemption for homeowners who rent out a room to address housing supply. The government supported all committee recommendations.
Key findings (4)
- The bill provides a payroll tax exemption for GP services delivered by contracted GPs in medical practices, addressing concerns raised by the medical profession about the impact of payroll tax on bulk billing rates
- The bill introduces a transfer duty exemption for homeowners who rent out a room in their home, aiming to increase housing supply
- The committee recommended clear communication and education strategies to ensure homeowners understand their legal rights when renting out rooms
- The committee recommended updated guidance from the Queensland Revenue Office on payroll tax exemptions applicable to certain non-GP specialists and the retrospective amnesty arrangements
Recommendations (4)
- The committee recommends that the Revenue Legislation Amendment Bill 2024 be passed.
- The committee recommends that an appropriate communication and education strategy accompany implementation of the amendments to the Duties Act 2001.
- The committee recommends that clear and updated guidance be issued by the Queensland Revenue Office regarding existing payroll tax exemptions applicable to certain non-GP specialists.
- The committee recommends that clear and updated guidance be issued regarding the application of the retrospective amnesty arrangements.
▸1 procedural vote
Vote to grant leave
Procedural vote to allow the Leader of the House to move a motion without notice regarding the tabling of CCC reports on Peter Carne and Jackie Trad - unrelated to the Revenue Legislation Amendment Bill.
Permission was granted.
A vote on whether to grant permission — for example, to introduce an amendment or vary normal procedure.
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Ayes (53)
Noes (34)
Vote on a motion
Party VoteThis division relates to the Transport Operations (Marine Safety) Legislation Amendment Regulation disallowance motion moved by the member for Hinchinbrook (KAP), not the Revenue Legislation Amendment Bill. The KAP sought to disallow new life jacket wearing requirements; the motion was defeated.
The motion was rejected.
A formal vote on whether to accept a proposal — this could be the bill itself, an amendment, or another motion.
What is a party vote?
This was a party vote. Each party's Whip declared how their members voted without a physical count, so individual votes were not recorded. Party votes are used when all members of a party are expected to vote the same way.
▸45 members spoke33 support12 mixed
Strongly supported the bill as abolishing two Labor taxes: stamp duty for first home buyers and the 'patients tax' on GPs. Argued the Labor Party increased tax burden on Queenslanders over the last 10 years and this bill restores home ownership aspirations.
“It is this side of the House—the Liberal National government—that is reducing the taxation burden on Queenslanders whether they are buying their first home or going to visit their GP.”— 2025-02-20View Hansard
Welcomes the stamp duty relief for first home buyers and the payroll tax exemption for GPs, while noting broader housing reforms are still needed including addressing short-term rentals and supporting domestic violence survivors.
“This change is welcome as part of both increasing loan capacity and putting extra accommodation into the rental pool, which is desperately needed across Queensland.”— 2025-02-19View Hansard
As Treasurer, introduced the bill as delivering on key LNP election commitments to abolish stamp duty for first home buyers on new builds and remove the payroll tax on GPs, framing both as cost-of-living relief measures.
“We are the party of home ownership and are determined to re-establish the pathway to home ownership and to bring Queensland to the top of home ownership ranks by 2034.”— 2025-02-18View Hansard
Supported housing supply improvements but criticised the GP payroll tax exemption as only needed due to the LNP's 'offensive scare campaign'. Expressed concern that removing the threshold on first home transfer duty concessions will provide tax cuts on multimillion dollar houses rather than helping those who need it most.
“To badge this as a patients tax is misleading, dishonest and lazy.”— 2025-02-20View Hansard
Strongly supports the bill as delivering cost-of-living relief through stamp duty exemptions for first home buyers and abolishing what he calls Labor's patient tax on GPs.
“One of the practical ways to cut the cost of living is by providing this type of relief. Not only does it do that but also it motivates people to build.”— 2025-02-19View Hansard
As shadow treasurer, stated Labor will support the legislation but expressed concerns that the stamp duty measures are untargeted and will benefit wealthy buyers of multimillion dollar properties more than those who need help most. Argued the GP payroll tax exemption was already delivered by the Miles government.
“The Labor opposition will always support attempts to improve housing supply in Queensland. However, we do share the same concerns as many stakeholders that the impact of the measures in this bill will be limited.”— 2025-02-18View Hansard
Supported the bill based on personal experience of saving for his first home. Emphasised that abolishing stamp duty for first home buyers will remove a significant cost barrier and support demand for new builds in communities like Keppel.
“This bill will abolish stamp duty for first home buyers, removing a significant cost, and will support demand for new builds in communities like mine in Keppel.”— 2025-02-20View Hansard
Supports the bill as delivering on election commitments to abolish stamp duty for first home buyers, allow room renting, and permanently exempt GP wages from payroll tax.
“This legislation takes decisive action to address the decline in home ownership in Queensland and represents a cornerstone element of our government's commitment to restoring the great Australian dream of home ownership.”— 2025-02-19View Hansard
As Minister for Finance, strongly supported the bill as delivering cost-of-living relief, criticised the former Labor government for the GP payroll tax situation and low home ownership rates under their watch.
“Labor's patients tax was a patient tax on sick Queenslanders. If you were sick, your GP would have been forced to charge you more because Labor wanted to pick your back pocket.”— 2025-02-18View Hansard
Strongly supported cutting taxes as good for Queenslanders. Criticised Labor for planning to impose a new tax on GP practices during a cost-of-living crisis and defended the stamp duty abolition as helping young people achieve home ownership.
“I love cutting taxes. That is because lower taxes are good for Queenslanders. You will always use your money more effectively than any well-meaning bureaucracy ever could.”— 2025-02-20View Hansard
Supports the bill's passage but strongly criticises the LNP's claims about the GP tax as misleading, noting Labor had already introduced the amnesty and committed to permanent exemption before the election.
“We put the amnesty in place. We looked for mechanisms to get rid of this. We then said that we would find any other mechanism, including supporting this motion or a motion like it.”— 2025-02-19View Hansard
Stated opposition will not oppose the bill but expressed significant concerns about its effectiveness, particularly the removal of property value thresholds which benefits wealthy buyers disproportionately. Noted Treasury had done no modelling on impact.
“A first home buyer purchasing a $2 million property will receive nearly six times the tax support of someone buying a median priced home in the regions. That is not fair, or targeted use of public funds.”— 2025-02-18View Hansard
Labor opposition will support reforms that increase home ownership and housing supply but argued the bill does not go far enough. Criticised the government for cutting housing supply on an abandoned golf course and slowing down state facilitated development pathways.
“As I said, the Labor opposition will always support reforms that increase home ownership and increase housing supply. We do not believe that this bill goes anywhere near far enough to addressing the significant housing policy that needs to be addressed in this state.”— 2025-02-20View Hansard
Supports the bill for providing certainty to regional GPs facing doctor shortages and for helping first home buyers in regional areas where construction costs are already high.
“This move, along with allowing stamp duty concession recipients to rent out a room, is backed by the REIQ, the Urban Development Institute, the HIA and the Strata Community Association.”— 2025-02-19View Hansard
As committee chair, strongly supported the bill, defended the removal of thresholds as targeting private investment stimulus rather than social housing, and emphasised this is the first tax cut in 10 years.
“The government understands the importance of private equity... to change the levers of supply we need to stimulate that private investment. This is one of the things.”— 2025-02-18View Hansard
Supported the bill and explained the amendments to the South-East Queensland Water Act to retrospectively validate infrastructure charges schedules. Emphasised that scrapping stamp duty for first home buyers will save tens of thousands of dollars.
“This bill is proof that the Crisafulli government is delivering on what Queenslanders voted for—respect for their money and a place to call home.”— 2025-02-20View Hansard
Supports the partial renting change but concerned that stamp duty removal benefits wealthier buyers more, noting a first home buyer in Hamilton saves $88,000 versus $11,000 in Deception Bay.
“Removing a transfer duty threshold completely gives tax cuts to everyone, and that includes people who can afford to buy properties worth well over the median price.”— 2025-02-19View Hansard
Supported the bill's intentions but criticised the LNP's 'patient tax' election campaign as misleading. Expressed concerns about lack of Treasury modelling and that removing thresholds subsidises millionaire buyers.
“The fact is that there was never such a thing as a patient tax. The LNP's fake campaign was mean and was designed to incite fear.”— 2025-02-18View Hansard
KAP will support the bill. Supported removing stamp duty for first home buyers and allowing room rental in the first 12 months. However, argued the bill does not go far enough and called for expansion of the first home owner grant to established homes and removal of stamp duty on insurance.
“Home ownership is something that every young Queenslander should be aspiring to... The fact that the Crisafulli government has decided to abolish stamp duty for all first home buyers is an important step forward, but this bill does not go far enough.”— 2025-02-20View Hansard
Supports the bill as evidence of LNP's better fiscal management, arguing Labor's denial that the GP tax existed is disconnected from reality.
“The reason an LNP government is able to pledge and deliver on the removal of this iniquitous tax is that we do not waste funds the way the Labor Party does.”— 2025-02-19View Hansard
Strongly supported the bill as delivering cost-of-living relief and a fresh start for Queensland, emphasising the savings for first home buyers and the importance of protecting GP services.
“This bill delivers on our commitments to the people of Queensland to provide cost-of-living support, deliver health services when and where Queenslanders need them and help Queenslanders find and secure a place to call home.”— 2025-02-18View Hansard
Supported the bill for delivering real relief for first home buyers and GP patients. Shared stories from local constituents about the impact of housing policy and Labor's patients tax on their community.
“This bill will deliver real relief. This bill will deliver relief not just for renters and not just for people who want to break into the housing market. It will ensure the cost of seeing a GP can remain affordable for people in the electorate of Currumbin.”— 2025-02-20View Hansard
Supports efforts to improve housing supply but concerned the policy lacks Treasury modelling, is not targeted, and will benefit wealthier buyers more than those in communities like hers.
“One of the things I find in conversations with young people in my electorate specifically to this policy is that they do not think it will make an impact at all.”— 2025-02-19View Hansard
Stated Labor will support housing supply improvements but shared expert concerns that the bill's impact will be limited. Criticised removal of thresholds as untargeted and noted Treasury had done no modelling.
“Tax cuts for multimillion dollar houses will not move the dial on home ownership. Someone buying a $2 million property would receive nearly three to four times as much in tax support as a first home buyer purchasing a median priced property in Zillmere.”— 2025-02-18View Hansard
Opposition not opposing the bill but questioned whether it will have measurable impact on housing affordability. Called for modelling and measurement of outcomes. Criticised the 'nonsense' around the GP patient tax, noting the AMA had to issue a statement criticising LNP's misleading information.
“The opposition is not opposing the proposals in this bill, but we do think there needs to be significant scrutiny about what is being proposed and whether or not it does have a measurable impact on housing affordability and housing supply.”— 2025-02-20View Hansard
Supports measures that help first home buyers but notes the government proceeded without Treasury modelling and criticises the GP tax claims as a misinformation campaign.
“It is clear the government has decided to progress with this policy without any tangible data or Treasury modelling, as revealed through the committee process, so it is difficult to know how helpful this will actually be.”— 2025-02-19View Hansard
As a committee member, supported the bill, sharing personal experience of helping his daughter buy her first home and the challenges facing young Queenslanders in the housing market.
“After years of neglect by the previous Labor government, the housing crisis facing Queensland poses considerable challenges to our LNP government. However, it is not a challenge that we will shy away from.”— 2025-02-18View Hansard
Strongly supported the bill as getting rid of two Labor taxes. Criticised the Palaszczuk-Miles government's financial management and argued the Crisafulli government is getting hands out of Queenslanders' pockets.
“Unlike Labor, we are getting our hands out of Queenslanders' pockets. We are going to help, not hinder, first home buyers by abolishing their stamp duty on new homes, and we are sending a simple and clear message to Queenslanders: we will not tax you for going to the doctor.”— 2025-02-20View Hansard
Strongly supports the bill, sharing the story of local GP practice owners Jen and Nic who faced severe uncertainty under Labor's GP tax and would have been forced to pass costs to patients.
“I am proud to stand here today and say to every GP and practice owner listening: we respect you, we are listening and we will fight for you.”— 2025-02-19View Hansard
Stated Labor will not stand in the way of the legislation but strongly criticised the LNP's GP tax scare campaign as fearmongering and argued that giving millionaires tax breaks will not fix the housing crisis.
“We know that there was never a patients tax. We know that there was never a GP tax... The Miles Labor government knew the importance of health care.”— 2025-02-18View Hansard
Labor opposition supports policies improving housing supply and affordability but argued this bill is inadequate. Criticised the removal of threshold as disproportionately benefiting wealthy buyers of multimillion dollar properties rather than ordinary Queenslanders.
“The LNP's big answer to housing affordability is to make a home worth nearly $1 million just $24,000 cheaper. One has to ask who they are really helping with this policy.”— 2025-02-20View Hansard
Strongly supports the bill for addressing barriers to first home ownership in regional Queensland where bank postcode discrimination and high construction costs already disadvantage buyers.
“Through this bill the LNP Crisafulli government is sending a clear message: regional Queenslanders will no longer be treated as second-class citizens.”— 2025-02-19View Hansard
As Health Minister, strongly supported the bill, emphasising it delivers cost-of-living relief and reduces pressure on the health system by ensuring affordable GP access. Defended the GP tax exemption as essential.
“We know the Labor Party hate home ownership. They hate private home owners. They hate aspiration. They hate people working to improve themselves in life.”— 2025-02-18View Hansard
Supported the bill as delivering real cost-of-living relief and supporting home ownership. Shared stories of young couples in her electorate locked out of the housing market and argued abolishing stamp duty makes a real difference.
“For a young couple in Sandstone Point or Ningi, this means saving more than $24,000 on a new home worth $850,000. For a first home buyer in Toorbul, Elimbah or Caboolture, that is the difference between staying stuck in the rental market or stepping onto the property ladder.”— 2025-02-20View Hansard
Will always support helping first home buyers but has concerns about the bill's lack of targeting and potential unintended consequences on house prices, also notes Labor had already resolved the GP tax issue.
“I will always support any measure that helps struggling home owners get into the market, but, along with Labor members of the committee, I do have serious concerns about the unintended consequences of this bill.”— 2025-02-19View Hansard
Stated Labor will always support efforts to improve housing affordability but raised concerns about removing the threshold entirely, noting it results in $47 million per annum in forgone revenue and disproportionately benefits wealthy buyers.
“It is debatable whether this new measure will even have a significant effect on the supply of affordable housing. With more first home buyers receiving this concession, demand in the housing market could increase and push house prices up further.”— 2025-02-18View Hansard
Opposition will not oppose the bill but criticised it as a blunt instrument creating inequitable outcomes. Argued buyers of multimillion dollar properties in LNP electorates will get bigger discounts than battlers in electorates like Bundamba.
“We will see rich people with deep pockets buying multimillion dollar mansions getting an enormous discount thanks to the Crisafulli LNP government when battlers out there will be seeing a much smaller benefit, and that is no accident.”— 2025-02-20View Hansard
Strongly supports the bill as Minister for Housing, arguing it will help more Queenslanders achieve home ownership and boost housing supply by incentivising new builds.
“From 1 May 2025 this bill will completely abolish stamp duty for first home buyers purchasing a new home or vacant land on which they will build.”— 2025-02-19View Hansard
Strongly supported the bill as restoring home ownership and easing cost-of-living pressures, sharing conversations with young people who have given up on home ownership and criticising Labor's housing record.
“Sadly, many young people have actually given up. They believe that they will never be able to own their own home.”— 2025-02-18View Hansard
Greens will not oppose the bill and support abolition of transfer duty more broadly, but argued it is not a serious solution to the housing crisis. Called for transformative changes including rent freeze, end to tax handouts for property investors, and massive investment in public housing.
“I will not oppose the bill, but unlike the LNP, I will not pretend that this bill is any sort of serious solution to the housing crisis. We need bold, transformative changes to ensure all Queenslanders can access safe, secure and affordable housing.”— 2025-02-20View Hansard
Will not oppose the bill but criticises it as lightweight and smoke-and-mirrors, arguing Labor had already resolved the GP tax and room-renting issues before the election.
“This bill is lightweight. We will not stand in its way. Two of the things have already been done. It does not need legislation but the government want to be seen to be doing something.”— 2025-02-19View Hansard
Stated the opposition is not going to oppose the bill but criticised the LNP for duplicitously describing the GP payroll tax as a 'patient tax' when it did not exist. Questioned whether the bill will achieve anything given lack of modelling.
“I have heard various LNP members as opposition members say 'but it will help'. Seriously! With respect, I do not know if any of them are experts in housing.”— 2025-02-18View Hansard
As Treasurer, moved the bill and delivered the reply speech. Defended Treasury modelling showing 3,000 first home buyers per year will benefit. Strongly criticised Labor's handling of GP payroll tax and defended the government's position on housing affordability.
“Let me be clear: when it comes to first home buyers purchasing or building a new home, this government is abolishing a tax today.”— 2025-02-20View Hansard
Supports the bill as a fresh start for Queensland, celebrating the removal of two taxes and the government's commitment to treating taxpayers' money with respect.
“Let us celebrate the fact that we have a fresh start for Queensland. It is a fresh start and a new way of looking at these taxes, which had to be reformed.”— 2025-02-19View Hansard
As Minister for Customer Services and Small Business, strongly supported the bill as addressing Queensland's worst housing affordability since 1995, emphasising stamp duty abolition and GP tax exemption as key cost-of-living measures.
“Home ownership is now at 63.5 per cent, with only 35 per cent of Queenslanders aged 25 to 29 owning their own home today. Let me repeat that figure: only 35 per cent.”— 2025-02-18View Hansard
That the amendment be agreed to
Vote on an amendment to the motion regarding suspension of standing orders for the CCC reports debate - unrelated to the Revenue Legislation Amendment Bill.
The motion passed.
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Ayes (51)
Noes (34)
That the motion, as amended, be agreed to
Final vote on the amended motion regarding procedural matters for the CCC reports debate - unrelated to the Revenue Legislation Amendment Bill.
The motion passed.
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Ayes (51)
Noes (34)
Plain English Summary
Overview
This bill delivers on three 2024 Queensland election promises. It abolishes stamp duty for first home buyers purchasing new homes from May 2025, lets home buyers rent out rooms without losing their duty concession, and exempts medical practices from payroll tax on GP wages.
Who it affects
First home buyers benefit most, potentially saving tens of thousands in stamp duty. GPs and medical practices also gain from payroll tax relief, which may help keep clinics viable and doctors accessible.
First home buyer stamp duty abolition
First home buyers purchasing new homes or vacant land to build on will pay no stamp duty from 1 May 2025, regardless of the property's value. This replaces the current concession which only reduced duty for properties under $800,000.
- Full stamp duty exemption for first home buyers of new homes from 1 May 2025
- Applies to new homes (never previously occupied or sold) and vacant land for building
- No property value cap - applies regardless of purchase price
- Same eligibility rules as current first home concessions (occupancy, non-disposal requirements)
Renting during occupation period
Home buyers who received stamp duty concessions can now rent out part of their property during the one-year occupation period without losing their concession.
- Home buyers can take in boarders or rent rooms during occupation period
- Formalises an existing administrative arrangement into law
- Does not apply to renting out the entire property
GP payroll tax exemption
Medical practices will not pay payroll tax or mental health levy on wages paid to GPs, reducing operating costs for clinics.
- Wages paid to GPs by medical practices exempt from payroll tax
- Also exempt from mental health levy
- Backdated to 1 December 2024
- Covers doctors registered in general practice specialty or on accredited pathways