New and updated rulings on home concessions
The Commissioner has updated public rulings and issued new practice directions on transfer duty home concessions.
Issued date
2 May 2025
2 May 2025
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Subscribe to emailsNew and updated versions of the following public rulings and practice directions were issued on 1 May 2025:
- Penalty tax—home concessions (TAA060.3)
- Concession for homes and first homes—occupancy requirements (DA085.1)
- Inclusion of chattels in the acquisition of a home or first home (DA086A.1)
- Transfer duty concession for homes and first homes—residential purposes (DA087.1)
- Concession for homes and first homes—in specie distributions of residential land (DA085.2)
- Transfer duty—relief for certain vacant land concession beneficiaries (DA085.1).
The new practice directions have replaced the following withdrawn public rulings:
View the new and updated rulings and directions.