Commissioner of State Revenue
OrganisationReferenced in 7 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.
Home Ownership and Other Legislation Amendment Bill 2026
This bill amends Queensland's revenue and grants legislation to support home ownership and fix administrative issues across multiple tax laws. It ensures participants in the Boost to Buy and Help to Buy shared equity programs can access the same stamp duty concessions, First Home Owner Grant, and land tax exemptions as other home buyers.
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.
Duties and Other Legislation Amendment Bill 2016
This bill makes three stamp duty and grant changes from the 2016-17 Queensland Budget. It adds a 3% duty surcharge for foreign buyers of residential property, temporarily boosts the First Home Owner's Grant to $20,000, and extends a family farm transfer duty concession beyond gifts.
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.