Concessions & Exemptions for Property Buyers
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| Claim a principal place of residence | No land tax is payable on homes that are the owner's principal place of residence. This page describes how to apply for a principal place of residence classification. |
| Duty Concessions - Miscellaneous | This page describes the evidence required to claim a duty concession available under Section 53(b), Section 53(c), Section 53(e), Section 53(j), Section 53(n), Section 227(1)(d), Section 227(1)(j) or Section 227(2) of the Duties Act 2001. |
| Duty Concession - First Home Owners | The duty concession is a concessional rate of duty on the purchase of a property by a First Home Buyer. There are two types of concessions available. The first relates to the purchase of established dwellings and the second relates to the purchase of land on which a dwelling is subsequently erected by a builder or an owner builder. |
| Gifts of property used for charitable, educational of religious purposes | A duty exemption is available when the property acquired as a gift will be used for charitable, educational or religious purposes. |
| Duty Concession - Transfer to a beneficiary by way of will or intestacy (inheritance) | Evidence you must supply to claim a duty concession when you have inherited property through a will or intestacy. |
| First home owner duty concession | How to apply for the duty concession when purchasing your first home. |
| Land Tax - rebate for two residences owned in transitional circumstances | Landowners who, at June 30, have purchased a new principal place of residence but have not yet sold their current principal place of residence, may apply for a rebate (a transitional rebate) on their land tax. Land tax would normally be payable for the residence not being used as a principal place of residence on 1 July of the tax year. Landowners may apply for the transitional rebate whether or not the land tax has actually been paid. |
| Duty Concession - Transfer as a result of foreclosure order | How to claim a duty concession when property is transferred as a result of a foreclosure order |
