general | emergency services levy | first home owner grant | land tax |stamp duty

Your principal place of residence is the home where you primarily live on an ongoing basis.

It must meet all of the following conditions:

• Natural person - The home must be owned by a natural person.
• Primary residence - It is the main place where the owner (or owners) lives.
• Usual living activities - It is where you routinely undertake normal domestic activities such as cooking, eating, sleeping, and keeping your personal belongings.
• Occupied continuously - Occupation is on a permanent and ongoing basis, not temporarily or merely with an intention to occupy in the future.
• Residential design - The building is a permanent, fixed structure designed and constructed primarily for residential purposes.