Public landholders can no longer pay a discounted 10% rate of duty for relevant acquisitions in a landholder.

The Chief Commissioner can treat unoccupied land as a principal place of residence for up to 6 tax years; this applies if exceptional circumstances beyond the owner's control caused building delays.

The Treasurer can publish guidelines in the Gazette regarding these residence extensions.

The Chief Commissioner must consider the Treasurer's guidelines when deciding to extend a residence period.

The Chief Commissioner can apply these extensions retrospectively for periods ending on or after 31 December 2019.