UT said, Kincella the land tax question is still valid as in...

UT said, Kincella the land tax question is still valid as in this case the property is no longer the posters PPOR

that is technically incorrect....the tax laws were changed to specifically address this question, of people needing to relocate due to work....and what to do with their PPOR and its general law application, that encompasses related laws as in land tax etc

he can move out of his PPOR, then either move back in to retain its CGT free status, or to sell it etc..within a 6 year period

so it is still considered his PPOR until such times as he purchases a replacement home, and notifies the ATO of his changed status in residence

he can return in 2 years time, and live in the home, then rent it out for another 6 years, return home etc....
it is not a once only 6 year lifetime exemption, he can do this many times, as often as needed
and it will retain its cgt tax free status, as well as being his PPOR

I would not be advising someone to sell right now, and before he has taken up his new job, and decided if it is right for him.
Wait until the economy recovers, and FNQ recovers with tourism and related mining interests.
He has plenty of time to monitor the situation, on his new improved income.
The higher the salary, the better Negative gearing works.

Why suggest he succumb to paying the stamp duty and related costs of purchase and then sale for nothing. These costs can eat up any profit, only to be repeated to acquire the next home.