Transfer duty home concession eligibility tester

More information needed

Minors can only claim a first home concession or a first home (new home) concession if we are satisfied that the transaction is not part of a scheme to avoid duty. For this reason, applications and supporting documentation must be sent to us.

You may still be eligible for a home concession, which has no age restrictions.

Next steps

Read about the first home concession and first home (new home) concession, including the factors we consider for applications by minors.

Complete a claim for a home, first home or first home (new home) transfer duty concession (Form D2.1) and provide a supporting document that explains how you meet the eligibility criteria for minors.

More information needed

Minors can only claim a first home vacant land concession if we are satisfied that the transaction is not part of a scheme to avoid duty. For this reason, applications and supporting documentation must be sent to us.

Next steps

Read about the first home vacant land concession, including the factors we consider for applications by minors.

Complete a claim for a first home vacant land concession (Form D2.7) and provide a supporting document that explains how you meet the eligibility criteria for minors.

Not eligible

A company or other entity cannot claim a concession for a home.

Based on the information that you have provided, you are not eligible for a concession.

Transfer duty will be assessed at the full rate.

Next steps

Our transfer duty estimator can help you work out the amount you will pay.

Not eligible

Trustees of discretionary and unit trusts cannot claim a concession for a home.

Based on the information that you have provided, you are not eligible for a concession.

Transfer duty will be assessed at the full rate.

Next steps

Our transfer duty estimator can help you work out the amount you will pay.

Not eligible

Based on the information that you have provided, you are not eligible for a concession because the beneficiaries are not all under a legal disability.

Transfer duty will be assessed at the full rate.

Next steps

Our transfer duty estimator can help you work out the amount you will pay.

More information needed

You can only claim a first home or first home (new home) concession if we are satisfied that

• the transaction is not part of a scheme to avoid duty
• all beneficiaries of the trust were Australian citizens, permanent residents or specified foreign retirees when the agreement was entered into.

You may still be eligible for a home concession, which has no age restrictions.

Next steps

Read about claiming a concession, including the eligibility criteria you need to satisfy and the factors we consider for applications by minors.

When you are ready, lodge your documents with us or a registered self assessor. Include a claim for a home, first home or first home (new home) transfer duty concession (Form D2.1).

Use the transfer duty estimator to work out the amount to be paid if you and any other acquirer are claiming the same concession. Otherwise, use the transfer duty calculator.

More information needed

You can only claim a first home vacant land concession if we are satisfied that:

• the transaction is not part of a scheme to avoid duty
• all beneficiaries of the trust were Australian citizens, permanent residents or specified foreign retirees when the agreement was entered into.

Next steps

Read about claiming a concession, including the eligibility criteria you need to satisfy and the factors we consider for applications by minors.

When you are ready, lodge your documents with us or a registered self assessor. Include a claim for a first home vacant land concession (Form D2.7).

Use the transfer duty estimator to work out the amount to be paid if you and any other acquirer are claiming the same concession. Otherwise, use the transfer duty calculator.

Not eligible

Based on the information that you have provided, you are not eligible for a concession because you will not reside in the residence within the required time limit.

Transfer duty will be assessed at the full rate.

Next steps

Our transfer duty estimator can help you work out the amount you will pay.

Not eligible

Transfer duty will be assessed at the full rate.

Next steps

Our transfer duty estimator can help you work out the amount you will pay.

Home concession

If you are buying with someone else, they might get a different result because of their individual circumstances.

Next steps

When you are ready, lodge your documents with us or a registered self assessor. Include a claim for a home, first home or first home (new home) transfer duty concession (Form D2.1).

Use the transfer duty estimator to work out the amount to be paid if you and any other acquirer are claiming the same concession. Otherwise, use the transfer duty calculator.

You may need to notify us using Form D2.4 and pay back all or part of the concession if your circumstances change and you're unable to satisfy the conditions.

Home concession

Based on the information that you have provided, you can claim a home concession if all beneficiaries of the trust were eligible at the time the agreement was entered into.

Next steps

When you are ready, lodge your documents with us or a registered self assessor. Include a claim for a home, first home or first home (new home) transfer duty concession (Form D2.1).

Use the transfer duty estimator to work out the amount to be paid if you and any other acquirer are claiming the same concession. Otherwise, use the transfer duty calculator.

You may need to notify us using Form D2.4 and pay back all or part of the concession if your circumstances change and you’re unable to satisfy the conditions.

Home concession

You cannot receive a first home concession or first home (new home) concession if you have previously received a first home vacant land concession.

If you are buying with someone else, they might get a different result because of their individual circumstances.

Next steps

When you are ready, lodge your documents with us or a registered self assessor. Include a claim for a home, first home or first home (new home) transfer duty concession (Form D2.1).

If claimed the concession and paid it back, you may be eligible for financial relief. Read the practice direction on relief for certain vacant land concession beneficiaries (DA085.1) for more information.

Use the transfer duty estimator to work out the amount to be paid if you and any other acquirer are claiming the same concession. Otherwise, use the transfer duty calculator.

You may need to notify us using Form D2.4 and pay back all or part of the concession if your circumstances change and you are unable to satisfy the conditions.

Home concession

Based on the information that you have provided, you can claim a home concession if all beneficiaries of the trust were eligible at the time the agreement was entered into.

You cannot receive a first home concession or first home (new home) concession if you have previously received a first home vacant land concession.

Next steps

When you are ready, lodge your documents with us or a registered self assessor. Include a claim for a home, first home or first home (new home) transfer duty concession (Form D2.1).

If you claimed the concession and paid it back, you may be eligible for financial relief. Read the practice direction on relief for certain vacant land concession beneficiaries (DA085.1) for more information.

Use the transfer duty estimator to work out the amount to be paid if you and any other acquirer are claiming the same concession. Otherwise, use the transfer duty calculator.

You may need to notify us using Form D2.4 and pay back all or part of the concession if your circumstances change and you’re unable to satisfy the conditions.

First home (new home) concession

If you are buying with someone else, they might get a different result because of their individual circumstances.

Next steps

When you are ready, lodge your documents with us or a registered self assessor. Include a claim for a home, first home or first home (new home) transfer duty concession (Form D2.1).

Use the transfer duty estimator to work out the amount to be paid if you and any other acquirer are claiming the same concession. Otherwise, use the transfer duty calculator.

You may need to notify us using Form D2.4 and pay back all or part of the concession if your circumstances change and you are unable to satisfy the conditions.

First home (new home) concession

Based on the information that you have provided, you can claim a first home (new home) concession if all beneficiaries of the trust were eligible at the time the agreement was entered into.

Next steps

When you are ready, lodge your documents with us or a registered self assessor. Include a claim for a home, first home or first home (new home) transfer duty concession (Form D2.1).

Use the transfer duty estimator to work out the amount to be paid if you and any other acquirer are claiming the same concession. Otherwise, use the transfer duty calculator.

You may need to notify us using Form D2.4 and pay back all or part of the concession if your circumstances change and you are unable to satisfy the conditions.

Home concession

You cannot receive a first home (new home) concession if you are not paying market value or more for the home.

If you are buying with someone else, they might get a different result because of their individual circumstances.

Next steps

When you are ready, lodge your documents with us or a registered self assessor. Include a claim for a home, first home or first home (new home) transfer duty concession (Form D2.1).

Use the transfer duty estimator to work out the amount to be paid if you and any other acquirer are claiming the same concession. Otherwise, use the transfer duty calculator.

You may need to notify us using Form D2.4 and pay back all or part of the concession if your circumstances change and you are unable to satisfy the conditions.

Home concession

Based on the information that you have provided, you can claim a home concession if all beneficiaries of the trust were eligible at the time the agreement was entered into.

You cannot receive a first home (new home) concession if you are not paying market value or more for the home.

Next steps

When you are ready, lodge your documents with us or a registered self assessor. Include a claim for a home, first home or first home (new home) transfer duty concession (Form D2.1).

Use the transfer duty estimator to work out the amount to be paid if you and any other acquirer are claiming the same concession. Otherwise, use the transfer duty calculator.

You may need to notify us using Form D2.4 and pay back all or part of the concession if your circumstances change and you are unable to satisfy the conditions.

First home concession

If you are buying with someone else, they might get a different result because of their individual circumstances.

Next steps

When you are ready, lodge your documents with us or a registered self assessor. Include a claim for a home, first home or first home (new home) transfer duty concession (Form D2.1).

Use the transfer duty estimator to work out the amount to be paid if you and any other acquirer are claiming the same concession. Otherwise, use the transfer duty calculator.

You may need to notify us using Form D2.4 and pay back all or part of the concession if your circumstances change and you are unable to satisfy the conditions.

First home concession

Based on the information that you have provided, you can claim a first home concession if all beneficiaries of the trust were eligible at the time the agreement was entered into.

Next steps

When you are ready, lodge your documents with us or a registered self assessor. Include a claim for a home, first home or first home (new home) transfer duty concession (Form D2.1).

Use the transfer duty estimator to work out the amount to be paid if you and any other acquirer are claiming the same concession. Otherwise, use the transfer duty calculator.

You may need to notify us using Form D2.4 and pay back all or part of the concession if your circumstances change and you are unable to satisfy the conditions.

Home concession

The first home concession only applies to residences valued under $800,000.

If you are buying with someone else, they might get a different result because of their individual circumstances.

Next steps

When you are ready, lodge your documents with us or a registered self assessor. Include a claim for a home, first home or first home (new home) transfer duty concession (Form D2.1).

Use the transfer duty estimator to work out the amount to be paid if you and any other acquirer are claiming the same concession. Otherwise, use the transfer duty calculator.

You may need to notify us using Form D2.4 and pay back all or part of the concession if your circumstances change and you are unable to satisfy the conditions.

Home concession

Based on the information that you have provided, you can claim a home concession if all beneficiaries of the trust were eligible at the time the agreement was entered into.

The first home concession only applies to residences valued under $800,000.

Next steps

When you are ready, lodge your documents with us or a registered self assessor. Include a claim for a home, first home or first home (new home) transfer duty concession (Form D2.1).

Use the transfer duty estimator to work out the amount to be paid if you and any other acquirer are claiming the same concession. Otherwise, use the transfer duty calculator.

You may need to notify us using Form D2.4 and pay back all or part of the concession if your circumstances change and you are unable to satisfy the conditions.

Home concession

The first home concession does not apply if you are paying less than market value for a residence valued $700,001 to $799,999.

If you are buying with someone else, they might get a different result because of their individual circumstances.

Next steps

When you are ready, lodge your documents with us or a registered self assessor. Include a claim for a home, first home or first home (new home) transfer duty concession (Form D2.1).

Use the transfer duty estimator to work out the amount to be paid if you and any other acquirer are claiming the same concession. Otherwise, use the transfer duty calculator.

You may need to notify us using Form D2.4 and pay back all or part of the concession if your circumstances change and you are unable to satisfy the conditions.

Home concession

Based on the information that you have provided, you can claim a home concession if all beneficiaries of the trust were eligible at the time the agreement was entered into.

The first home concession does not apply if you are paying less than market value for a residence valued $700,001 to $799,999.

Next steps

When you are ready, lodge your documents with us or a registered self assessor. Include a claim for a home, first home or first home (new home) transfer duty concession (Form D2.1).

Use the transfer duty estimator to work out the amount to be paid if you and any other acquirer are claiming the same concession. Otherwise, use the transfer duty calculator.

You may need to notify us using Form D2.4 and pay back all or part of the concession if your circumstances change and you are unable to satisfy the conditions.

Not eligible

The seller or transferor must vacate the residence within 6 months after settlement.

Based on the information that you have provided, you are not eligible for a concession.

Transfer duty will be assessed at the full rate.

Next steps

Our transfer duty estimator can help you work out the amount you will pay.

Not eligible

The lessee must vacate the residence within 6 months or at the expiration of the current lease, whichever is earlier.

Based on the information that you have provided, you are not eligible for a concession.

Transfer duty will be assessed at the full rate.

Next steps

Our transfer duty estimator can help you work out the amount you will pay.

Not eligible

Based on the information that you have provided, you are not eligible for the first home vacant land concession because you have received this concession previously.

Transfer duty will be assessed at the full rate.

Next steps

If claimed the concession and paid it back, you may be eligible for financial relief. Read the practice direction on relief for certain vacant land concession beneficiaries (DA085.1) for more information.

Our transfer duty estimator can help you work out the amount you will pay.

Not eligible

Transfer duty will be assessed at the full rate.

Next steps

Our transfer duty estimator can help you work out the amount you will pay.

Not eligible

Based on the information that you have provided, you are not eligible for a first home vacant land concession because there was already a building or part of a building on the land.

Transfer duty will be assessed at the full rate.

Next steps

Our transfer duty estimator can help you work out the amount you will pay.

Not eligible

Based on the information that you have provided, you are not eligible for a first home vacant land concession because you will construct more than 1 residence on the land.

Transfer duty will be assessed at the full rate.

Next steps

Our transfer duty estimator can help you work out the amount you will pay.

First home vacant land concession

If you are buying with someone else, they might get a different result because of their individual circumstances.

Next steps

When you are ready, lodge your documents with us or a registered self assessor. Include a claim for a first home vacant land concession (Form D2.7).

Use the transfer duty estimator to work out the amount to be paid if you and any other acquirer are claiming the same concession. Otherwise, use the transfer duty calculator.

You may need to notify us using Form D2.4 and pay back all or part of the concession if your circumstances change and you are unable to satisfy the conditions.

First home vacant land concession

Based on the information that you have provided, you can claim a first home vacant land concession if all beneficiaries of the trust were eligible at the time the agreement was entered into.

Next steps

When you are ready, lodge your documents with us or a registered self assessor. Include a claim for a first home vacant land concession (Form D2.7).

Use the transfer duty estimator to work out the amount to be paid if you and any other acquirer are claiming the same concession. Otherwise, use the transfer duty calculator.

You may need to notify us using Form D2.4 and pay back all or part of the concession if your circumstances change and you are unable to satisfy the conditions.

Not eligible

Based on the information that you have provided, you are not eligible for a concession.

For agreements dated on or before 30 April 2025, the first home vacant land concession will only apply if the vacant land is valued at less than $500,000.

Transfer duty will be assessed at the full rate.

Next steps

Our transfer duty estimator can help you work out the amount you will pay.

Not eligible

Based on the information that you have provided, you are not eligible for a concession.

For agreements dated on or before 30 April 2025, the first home vacant land concession does not apply if you are paying less than market value for land valued $350,001 to $499,999.

Transfer duty will be assessed at the full rate.

Next steps

Our transfer duty estimator can help you work out the amount you will pay.

Not eligible

The first home vacant land concession does not apply if you are paying less than market value.

Based on the information that you have provided, you are not eligible for a concession.

Transfer duty will be assessed at the full rate.

Next steps

Our transfer duty estimator can help you work out the amount you will pay.

Not eligible

If you are buying with someone else, they might get a different result because of their individual circumstances.

Next steps

Read about concessions for homes, including the eligibility criteria you need to satisfy.

Use the transfer duty calculator to work out the amount to be paid.