Revenue (Cost of Living Relief Locked-in Law) and Other Legislation Amendment Bill 2026

An Act to amend the Duties Act 2001, the First Home Owner Grant and Other Home Owner Grants Act 2000, the Payroll Tax Act 1971, the Transport Operations (Passenger Transport) Act 1994 and the Transport Operations (Passenger Transport) Regulation 2018 for particular purposes

1Short title

This Act may be cited as the Revenue (Cost of Living Relief Locked-in Law) and Other Legislation Amendment Act 2026.

2Commencement

(1)Part 2 commences on 1 August 2026.

(2)Parts 3 and 4 commence on 1 July 2026.

3Act amended

This part amends the Duties Act 2001.

4Insertion of new s 90A

After section 90—
insert—

90AWho is a specified resident

A specified resident is an individual who is—

(a)an Australian citizen; or

(b)a permanent resident; or

(c)a specified foreign retiree under section 246(2).

5Amendment of s 91 (Concession—home)

Section 91(1)—
insert—

(c)each transferee, lessee or vested person mentioned in paragraph (b)(i), or each beneficiary mentioned in paragraph (b)(ii), is a specified resident on the day the liability for transfer duty arises.

6Amendment of s 92 (Concession—first home other than new home—residential land)

Section 92(1)—
insert—

(ba)each transferee, lessee or vested person mentioned in paragraph (b)(i), or each beneficiary mentioned in paragraph (b)(ii), is a specified resident on the day the liability for transfer duty arises; and

7Amendment of s 92A (Concession—first home and new home—residential land)

Section 92A(1)—
insert—

(ca)each transferee, lessee or vested person mentioned in paragraph (c)(i), or each beneficiary mentioned in paragraph (c)(ii), is a specified resident on the day the liability for transfer duty arises; and

8Amendment of s 92B (Concession—first home—vacant land)

Section 92B(1)—
insert—

(ba)each transferee, lessee or vested person mentioned in paragraph (b)(i), or each beneficiary mentioned in paragraph (b)(ii), is a specified resident on the day the liability for transfer duty arises; and

9Amendment of s 93 (Concession—mixed and multiple claims for individuals—home, or first home other than new home)

Section 93(4)—
omit, insert—

(4)For subsections (1)(c) and (2)(b)—

(a)a residence may be treated as the home of a relevant person only if the relevant person is a specified resident on the day the liability for transfer duty arises; or

(b)a residence may be treated as the first home of a relevant person only if, on the day the liability for transfer duty arises, the relevant person—

(i)is a specified resident; and

(ii)is at least 18 years of age.

10Amendment of s 93A (Concession—mixed and multiple claims for individuals—first home and new home)

(1)Section 93A—
insert—

(4A)For subsection (1)(d), a residence may be treated as the home of a relevant person only if the relevant person is a specified resident on the day the liability for transfer duty arises.

(2)Section 93A(5), from ‘the relevant person’—
omit, insert—

, on the day the liability for transfer duty arises, the relevant person—

(a)is a specified resident; and

(b)is at least 18 years of age.

11Amendment of s 93B (Concession—mixed and multiple claims for individuals—first home—vacant land)

Section 93B(3), from ‘the relevant person’—
omit, insert—

, on the day the liability for transfer duty arises, the relevant person—

(a)is a specified resident; and

(b)is at least 18 years of age.

12Amendment of s 94 (Concession—mixed and multiple claims for trustees—residential land)

Section 94(3), ‘sections 93(4) and (5) and 93A(5)’—
omit, insert—

sections 93(4)(b)(ii) and (5) and 93A(5)(b)

13Amendment of s 94A (Concession—mixed and multiple claims for trustees—vacant land)

Section 94A(3), ‘section 93B(3)’—
omit, insert—

section 93B(3)(b)

14Amendment of sch 6 (Dictionary)

Schedule 6—
insert—

specified resident, for chapter 2, part 9, see section 90A.

15Act amended

This part amends the First Home Owner Grant and Other Home Owner Grants Act 2000.

16Amendment of s 20 (Amount of grant)

Section 20(1)(b)(i), ‘$15,000’—
omit, insert—

$30,000

17Insertion of new pt 16

After part 14—
insert—

Part 16 Transitional provision for Revenue (Cost of Living Relief Locked-in Law) and Other Legislation Amendment Act 2026

91Continuing operation of Act for eligible transactions with commencement date before 1 July 2026

(1)This section applies in relation to an eligible transaction if the commencement date for the transaction is a date before 1 July 2026.

(2)This Act continues to apply in relation to the eligible transaction as if this Act had not been amended by the Revenue (Cost of Living Relief Locked-in Law) and Other Legislation Amendment Act 2026, part 3.

18Act amended

This part amends the Payroll Tax Act 1971.

19Amendment of s 27A (Rebate for periodic liability)

Section 27A(3), definition rebate, paragraph (a), formula, definition R, paragraph (a), ‘or 2026’—
omit, insert—

, 2026 or 2027

20Amendment of s 35A (Rebate for annual payroll tax amount)

Section 35A(4), definition rebate, paragraph (a), formula, definition R, paragraph (a), ‘or 2026’—
omit, insert—

, 2026 or 2027

21Amendment of s 43A (Rebate for final payroll tax amount)

Section 43A(3), definition rebate, paragraph (a), formula, definition R, paragraph (a), ‘or 2026’—
omit, insert—

, 2026 or 2027

22Amendment of schedule (Dictionary)

Schedule, definition eligible year, ‘or 2026’—
omit, insert—

, 2026 or 2027

23Act amended

This part amends the Transport Operations (Passenger Transport) Act 1994.

24Insertion of new ch 2, pt 4

Chapter 2—
insert—

Part 4 Permanent 50 cent fares

10A Obligations about permanent 50 cent fares

(1)The chief executive must exercise the chief executive’s powers under this Act or another law to ensure the fare for the following public passenger services (each a permanent 50 cent fare service) is not more than 50 cents—

(a)a road-based general route service provided under an integrated mass transit service contract;

(b)a regional centre service provided under a service contract other than a prescribed school service contract;

(c)a service provided on the south east Queensland rail network under a service contract;

(d)a service provided on the Gold Coast light rail under a contract with the chief executive;

(e)a ferry service provided under an integrated mass transit service contract;

(f)a ferry service, other than a free ferry service, that is—

(i)a scheduled passenger service operated on the Brisbane River on behalf of the Brisbane City Council; and

(ii)provided under a contract with the chief executive;

(g)a service that is—

(i)provided under a contract with the chief executive; and

(ii)prescribed by regulation to be a permanent 50 cent fare service.

(2)Despite subsection (1), a permanent 50 cent fare service does not include—

(a)a service provided on the Brisbane Airport Rail Link; or

(b)a service excluded from subsection (1) by regulation.

(3)Nothing in this section limits or affects the chief executive’s powers under this Act or another law to ensure a fare for a public passenger service other than a permanent 50 cent fare service is not more than 50 cents.

(4)In this section—

Brisbane Airport Rail Link means the railway known as the Brisbane Airport Rail Link, linking Brisbane Airport with the railway network operated by a rail government entity.

Gold Coast light rail means the light rail prescribed by regulation to be the Gold Coast light rail.

regional centre service means a road-based general route service provided for a service contract area or route that is—

(a) wholly within 1 of the following local government areas—

(i)Bundaberg;

(ii)Cairns;

(iii)Cassowary Coast;

(iv)Fraser Coast;

(v)Gladstone;

(vi)Gympie;

(vii)Mackay;

(viii)Southern Downs;

(ix)Toowoomba;

(x)Townsville;

(xi)another local government area prescribed by regulation for this paragraph; or

(b)wholly within 1 or both of the following local government areas—

(i)Livingstone;

(ii)Rockhampton; or

(c)wholly within 1 or both of the following local government areas—

(i)Noosa;

(ii)Sunshine Coast; or

(d)wholly within 1 or both of the following local government areas—

(i)Moreton Bay;

(ii)Somerset.

south east Queensland rail network means the narrow gauge electrified railway network operated by the Authority that—

(a)extends from Brisbane to—

(i)Gympie to the north; and

(ii)Varsity Lakes to the south; and

(iii)Cleveland to the east; and

(iv)Rosewood to the west; and

(b)incorporates the following railway lines—

(i)Beenleigh;

(ii)Caboolture;

(iii)Cleveland;

(iv)Doomben;

(v)Ferny Grove;

(vi)Gold Coast;

(vii)Ipswich/Rosewood;

(viii)Redcliffe Peninsula;

(ix)Shorncliffe;

(x)Springfield;

(xi)Sunshine Coast;

(xii)another line prescribed by regulation for this paragraph.

25Regulation amended

This part amends the Transport Operations (Passenger Transport) Regulation 2018.

26Insertion of new s 261

Part 16, division 1—
insert—

261Gold Coast light rail—Act, s 10A

For section 10A(4) of the Act, definition Gold Coast light rail, the following is prescribed to be the Gold Coast light rail—

(a)the light rail, shown on the map in schedule 7, known as the Gold Coast light rail;

(b)any other public transport infrastructure operated by, or under the control of, a light rail manager, or a light rail operator, for the light rail mentioned in paragraph (a).

27Amendment of sch 7 (Gold Coast light rail)

Schedule 7, authorising section—
omit, insert—

section 261(a)

28Amendment of sch 9 (Dictionary)

(1)Schedule 9, definition Gold Coast light rail—
omit.

(2)Schedule 9—
insert—

Gold Coast light rail means the Gold Coast light rail prescribed under section 261.

© State of Queensland 2026