Commissioner of State Revenue
OrganisationReferenced in 5 bills
Land Tax and Other Legislation (Empty Homes Levy) Amendment Bill 2022
This bill would have created an empty homes levy in Queensland, charging property owners 5% of the market value of residential properties left vacant for more than six months each year. It was a private member's bill introduced by Greens MP Dr Amy MacMahon during the housing crisis, modelled on Vancouver's Empty Homes Levy. The bill was discharged and did not become law.
Property Law Bill 2023
This bill replaces Queensland's nearly 50-year-old Property Law Act 1974 with a modernised framework for property transactions. It introduces a statutory seller disclosure scheme requiring sellers to provide standardised information to buyers before contract signing, facilitates electronic conveyancing and electronic deeds, and simplifies rules governing mortgages, leases, co-ownership, and trusts.
Revenue Legislation Amendment Bill 2023
This bill implements several 2023-24 State Budget revenue measures and makes technical amendments to Queensland tax legislation. It creates tax concessions to encourage build-to-rent housing developments with affordable housing, simplifies the land tax home exemption, extends payroll tax relief for regional employers and apprentice wages, and closes off common law tax refund claims.
Revenue Legislation Amendment Bill 2024
This bill removes stamp duty for first home buyers purchasing new homes or vacant land to build on, with no property value cap. It also lets home buyers rent out part of their property without losing stamp duty concessions, and exempts medical practices from payroll tax on wages paid to GPs.
Revenue and Other Legislation Amendment Bill 2024
This bill implements several 2024-25 State Budget revenue measures. It makes it cheaper for first home buyers by increasing stamp duty concession thresholds and doubling the First Home Owner Grant to $30,000, while raising surcharges on foreign and absentee property owners and extending payroll tax rebates for apprentice and trainee wages.