Queensland Consolidated Acts Queensland Consolidated Acts(1) A residence is a person's home if the person's occupation date for the residence is within 1 year after the person's transfer date for the residential land.
Note--
For transfer duty to be imposed for residential land, it must be in Queensland, see section 10(1)(a).
(2) A person's home is the person's first home if, before acquiring the home--
(a) the person did not hold, and never before held, an interest in other residential land in Queensland or elsewhere other than--
(i) as trustee for another person; or
(ii) as lessee; or
(iii) as the holder of a security interest; and
(b) the person was not, and had never been, a vacant land concession beneficiary in relation to land other than the residential land on which the home is constructed.