First home buyers are exempt from certain residency requirements if they cannot live in their home due to family violence and receive no financial benefit from the property.

The Commissioner can request the Valuer-General to value non-rateable land and allocate an average value for commercial and industrial property tax purposes.

The Commissioner may make a provisional determination on whether land has a qualifying use if the land has not been valued recently or lacks an allocated value.

The Commissioner must assess or reassess duty or commercial and industrial property tax following a provisional determination.

Subdivided child lots are treated as having the same entry interest and duty consequences as the original parent lot.

The deadline for adjusting construction costs under the Duties Act is extended to 21 October 2026.