Concessions & Exemptions for Property Buyers
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| 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. |
| Gifts of property used for charitable, educational or religious purposes | A duty exemption is available when the property acquired as a gift will be used for charitable, educational or religious purposes. |
| Duty Exemptions - Miscellaneous | This page describes the evidence required to claim an duty exemptions 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. |
| 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 |
