Foreign persons pay a 9% surcharge purchaser duty rate for acquisitions on or after 1 January 2025

Foreign persons pay a 5% surcharge land tax rate on residential land owned at midnight on 31 December

The land tax threshold is set at $1,075,000; the premium rate threshold is $6,571,000

Employers of general practitioners get a payroll tax rebate for wages paid on or after 4 September 2024; this applies if the GP bulk bills most of their patients

Wages for general practitioners paid before 4 September 2024 are exempt from payroll tax

The Treasurer can transfer money between certain government funds

The Treasurer must review land tax thresholds by 1 June 2027; a report must be tabled in parliament