Concessions and exemptions

“First home buyers of established home duty relief exemption” … NOT available for transactions settling after 30 June 2026.

“Off-the-plan apartment or unit duty concession” … NOT available for agreements of sale executed after 30 June 2026.

Breakdown of relationship duty exemption Provides exemption from duty for the transfer of property following the breakdown of a relationship.		Corporate reconstruction and consolidation transaction exemption Provides specific duty exemptions for corporate reconstruction and corporate consolidation transactions resulting from corporate reorganisations.
First home buyers of established homes duty relief Provides duty relief for first home buyers of established homes based on the date of the transfer.		Intergenerational rural transfer (family farm) exemption Provides an exemption from property transfer duty on the transfer of primary production land to relatives or certain trusts and companies involving relatives.
Off the plan apartment or unit duty concession Provides a 50 per cent reduction of property transfer duty for eligible transactions.		Pensioners downsizing to a new home duty concession Provides a 50 per cent concession on property transfer duty to eligible pensioners who sell their former home in Tasmania and downsize to a new home in Tasmania.
Personal relationship duty exemption Provides an exemption from property transfer duty when a principal place of residence is transferred between partners in a marriage, a significant relationship or caring partners.

Refer to the Assessing Duty - Frequently Asked Questions for documents that must be lodged for the most common transaction types.

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