Advice Needed – vacant land in brisbane, building first home – possible transfer to another city

Hi everyone! 

Hoping for some guidance on a problem that has just popped up (as they always do):

My partner and I recently purchased some vacant land (settled last week) in Brisbane.  We had planned to build our first home, using the $21K FHOG.  However, a job opportunity has come up for my partner in Toowoomba and we may be moving there in the next month or so. 

We are currently getting plans drafted and a final contract price of the house is about 4 weeks away. 

So – my dilemma is around the FHOG – if we don't live in the house for 6 months, we can't claim the grant.  I have read that exemptions can be made for this rule, but no further information was provided on the website (ie: under what conditions an exemption is made).

Can anyone provide advice on the best route?  Should we sell the land?  Build anyway without the FHOG? 

I should add that our intention was for the house to eventually be our first investment property (after the 6 month living-in requirement was over).

Thoughts?

Thanks in advance
Sharn*