Home Ownership and Other Legislation Amendment Bill 2026

Overview

This bill makes technical changes to Queensland's home grant and tax laws so that people buying through the Boost to Buy and Help to Buy shared equity schemes get the same stamp duty discounts, First Home Owner Grant and land tax exemption as other buyers, even though the government holds a share in their home. It also widens first home stamp duty relief, confirms certain 'builders' terms' homes are still new homes, and tidies up outdated references across five tax Acts.

Who it affects

First home buyers, shared equity scheme participants, defence force members and grouped employers benefit from the changes, while taxpayers in disputes face a clearer single-pathway rule. Most other changes are administrative housekeeping with no direct effect on the public.

Key changes

• Boost to Buy and Help to Buy participants keep full access to first home stamp duty concessions, the First Home Owner Grant and the land tax home exemption, and pay no extra duty when buying back the government's share
• Land with a shed or other non-habitable structure can now still qualify for the first home vacant land stamp duty concession, as long as a new separate home is built
• Homes previously sold once under a builder-developer 'builders' terms' arrangement still count as 'new homes' for the grant and first home duty relief
• The vehicle registration duty exemption is extended from ex-service personnel to current defence force members who qualify
• First Home Owner Grant waivers of the live-in requirement are again limited to reasons outside the applicant's control, reversing a 2024 QCAT decision