Home Ownership and Other Legislation Amendment Bill 2026

Introduced: 23/4/2026By: Hon D Janetzki MPStatus: 2nd reading to be moved

Housing & Renting Cost of Living Business & Economy

This summary was generated by AI and has not yet been reviewed by a human.

Plain English Summary

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also widens first home stamp duty relief, confirms certain 'builders' terms' homes are still new homes, and tidies up outdated references across five tax Acts.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

How this affects you

Housing & Renting

•If you buy your first home through Boost to Buy or Help to Buy, you still get the same stamp duty discounts, First Home Owner Grant and land tax exemption as any other buyerClauses 3, 15, 19The State, Queensland Treasury Corporation, Commonwealth and Housing Australia are taken not to hold an interest in land bought under these shared equity arrangements, so eligibility is judged on the buyer's own circumstances.
•You can claim the first home vacant land stamp duty concession even if the land has a shed or other non-habitable structure on it, as long as you build a new separate homeClause 5Expands 'vacant land' to include land with eligible buildings such as class 10 structures (e.g. sheds) under the Building Code of Australia.
•A home sold once under a builder-developer 'builders' terms' arrangement still counts as a 'new home', protecting your First Home Owner Grant and first home duty reliefClauses 4, 14Gives legislative effect to an administrative arrangement in place since 1 December 2020 for the grant and from 1 May 2025 for transfer duty relief.
•First Home Owner Grant waivers of the requirement to live in your home for six months are again limited to reasons genuinely outside your controlClause 16Restores the intended meaning of 'good reasons' after a 2024 QCAT decision broadened it beyond circumstances outside the applicant's control.

Cost of Living

•Shared equity home buyers avoid extra stamp duty when they later buy back the government's share of their homeClauses 3 (ss 33A(2), 33B(2))Transfer duty is not imposed on transfers of further interests to a participant from the State, QTC, Commonwealth or Housing Australia under the arrangement.
•Current defence force members, not just veterans, can get the vehicle registration duty exemption if they qualify for concessional registration feesClause 9Extends the section 390(1)(j) exemption to a member, or former member, of the defence force who is a prescribed service person under the 2021 vehicle registration regulation.

Business & Economy

•Connected businesses can be excluded from a payroll tax group as a set, letting them form their own smaller groupClause 22Amends section 74 so the Commissioner may exclude two or more persons (a set of persons) from a group, backdated to 31 October 2018 to match an existing public ruling.
•If you dispute a tax assessment, you must take all related tax matters to either the Supreme Court or QCAT, not split them across bothClause 25New section 69(2A) confirms a taxpayer who appeals to one forum for a related tax matter must use only that forum for any related tax matter for the primary tax.

Bill Journey

Introduced23 Apr 2026View Hansard

First Reading23 Apr 2026View Hansard

▸Committee23 Apr 2026View Hansard

Referred to Governance, Energy and Finance Committee

Governance, Energy and Finance Committeeportfolio

6 members

Committee Findings

Recommended passage

The Governance, Energy and Finance Committee examined the Home Ownership and Other Legislation Amendment Bill 2026 and tabled Report No. 25 on 12 June 2026. The committee received one submission (from the Australian Property Developers Association, which supported the Bill) and a written and public briefing from Queensland Treasury. It found the Bill to be a straightforward, technical amendment measure that clarifies how state taxes, duties and grants apply to participants in shared equity home ownership schemes, and concluded the Bill is compatible with human rights and has sufficient regard to fundamental legislative principles. The committee made a single recommendation, that the Bill be passed.

Key findings (5)

The Bill clarifies how state transfer duty, land tax and the First Home Owner Grant apply to buyers using the Queensland Boost to Buy and Commonwealth Help to Buy shared equity schemes, so participants are treated the same as other home buyers.
The Bill expands the first home vacant land duty concession to cover land with certain non-habitable structures, such as sheds, subject to anti-avoidance safeguards.
The single submitter, the Australian Property Developers Association, supported the Bill as practical and necessary to remove unintended barriers for first home buyers.
The committee was satisfied the Bill is compatible with the Human Rights Act 2019 and has sufficient regard to fundamental legislative principles, identifying no issues.
The committee viewed the very small number of submissions as reflecting that this is a largely technical amendment bill correcting drafting errors and giving legislative effect to existing administrative arrangements.

Recommendations (1)

The committee recommends that the Bill be passed.

AI-generated summary — may contain errors

Committee Report12 June 2026

Committee report tabled

Referenced Entities

Sectors Affected

Construction Real Estate Taxation

Classified using AGIFT/ANZSIC Australian government standards

Related Budget Measures

Boost to BuyamendsQueensland Treasury

QLD 2025-26 →

Source Documents

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