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Thanks for the quick answers. I think she will move in and stay put, but I'm just wanting her to have all the information she needs.

I know I can likely find this via search, but I am hoping for a quick answer to give some advice to someone this morning. A person buying a house in Brisbane, not a first home owner, buying as an owner occupier will pay duty as per OSR site. This would be a home for her to live in and retire...