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The govt is offering an incentive in the form of a refundable tax offset. That means if you dont pay tax you get the full amount refunded, if you do pay pay you get the incentive tax free. You can also apply to have the incentive paid weekly llike the old 221d. Queensland is the only state...

Check the locations the properties are in that Viva are offering particulary in Tas. The prices are significantly cheaper than mainland prices so on the surface appear to be great investments.