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Transfer duty home concession eligibility tester

Transfer duty home concession eligibility tester

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Definitions

You may be able to claim a transfer duty concession if you are acquiring an existing home to live in or vacant land on which you intend to build your first home.

You will not be eligible for a concession if you demolish the existing home before living there as your principal place of residence.

Use the interactive help below to determine if you are eligible for a home, first home or first home vacant land transfer duty concession.

The first home concession only applies to residential land valued under $550,000. You may still be able to claim a home concession.
The first home vacant land concession only applies to vacant land valued under $400,000.

This eligibility tester is designed to help you determine if you are eligible for a concession—it does not replace the formal application and assessment process. You may need to repay all or part of the concession if certain conditions are not met.

For more information, read the public rulings on:

concessions for homes and first homes—occupancy requirements (DA085.1)
concession for homes and first homes—in specie distributions of residential land (DA085.3)
transfer duty concession for home and first homes—residential purposes (DA087.1).

A toolkit is available as a guide for self assessors only.

Answer the following questions to determine your eligibility for a home concession.

- Step 1 of 46

The property is: *

an existing residence (e.g. house, apartment, townhouse, unit)
vacant land

You are acquiring the residence as: *

an adult
a minor (under 18)
a trustee of a trust
a company or other entity

You are acquiring the vacant land as: *

an adult
a minor (under 18)
a trustee of a trust
a company or other entity

Will you move your personal belongings into the existing residence and live there on a daily basis within 1 year of settlement? *

Who will be the first person to occupy the residence after settlement? *

You
The seller or transferor
The current tenant, boarder, lodger or guest under a lease
A new tenant, boarder, lodger or guest under a lease
Another person

Will any person be granted exclusive possession before you move in? *

See the definition of exclusive possession. This may include short-term stays under an online accommodation sharing platform.

Will the seller or transferor move out of the residence within 6 months of settlement? *

Will the lessee move out of the residence within 6 months of settlement? *

Will the lessee move out of the residence after the existing lease expires? *

Will any other person be granted exclusive possession before you occupy the residence? *

See the definition of exclusive possession. This may include short-term stays under an online accommodation sharing platform.

Redo this test if your circumstances change.

Have you ever held an interest in another residence anywhere in Australia or overseas? *

This does not include as trustee for another person, a security interest, or as a lessee.

Have you ever received a first home vacant land concession? *

What is the value of the residence? *

$500,000 or less
$500,001 to $549,999
$550,000 or more

Are you paying market value or more for the residence? *

Have you ever received a first home vacant land concession on another property? *

Have you ever held an interest in a residence anywhere in Australia or overseas? *

This does not include as trustee for another person, a security interest, or as a lessee.

Was there a building or part of a building on the land when it was acquired? *

Will you construct only 1 residence on the vacant land? *

Do you intend to build and move into your new residence within 2 years of acquiring the land? *

The 2-year construction timeframe cannot be extended.

What is the value of the vacant land? *

$320,000 or less
$320,001 to $399,999
$400,000 or more

Are you paying market value or more for the vacant land? *

Is the trustee acting for a discretionary or unit trust? *

Are the beneficiaries of the trust all under a legal disability? *

Are any of the beneficiaries under a legal disability only because they are minors? *

Will all the beneficiaries move their personal belongings into the existing residence and live there on a daily basis within 1 year of settlement? *

Who will be the first person to occupy the residence after settlement? *

The beneficiaries (including carer)
The seller or transferor
The current tenant, boarder, lodger or guest under a lease
A new tenant, boarder, lodger or guest under a lease
Another person

Will any person be granted exclusive possession before the beneficiaries move in? *

See the definition of exclusive possession. This may include short-term stays under an online accommodation sharing platform.

Will the seller or transferor move out of the residence within 6 months of settlement? *

Will the lessee move out of the residence within 6 months of settlement? *

Will the lessee move out of the residence after the existing lease expires? *

Will any other person be granted exclusive possession before you occupy the residence? *

See the definition of exclusive possession. This may include short-term stays under an online accommodation sharing platform.

Redo this test if your circumstances change.

Have any of the beneficiaries ever held an interest in another residence anywhere in Australia or overseas? *

This does not include as trustee for another person, a security interest, or as a lessee.

Have any of the beneficiaries previously received the benefit of a first home vacant land concession? *

What is the value of the residence? *

$500,000 or less
$500,001 to $549,999
$550,000 or more

Are you paying market value or more for the residence? *

Is the trustee acting for a discretionary or unit trust? *

Are the beneficiaries of the trust all under a legal disability? *

Are any of the beneficiaries under a legal disability only because they are minors? *

Have any of the beneficiaries ever received the benefit of a first home vacant land concession on another property? *

Have any of the beneficiaries ever held an interest in a residence anywhere in Australia or overseas? *

This does not include as trustee for another person, a security interest, or as a lessee.

Was there a building or part of a building on the land when it was acquired? *

Will only 1 residence be constructed on the vacant land? *

Do the beneficiaries intend moving into a new residence on the land within 2 years of settlement? *

The 2-year construction timeframe cannot be extended.

What is the value of the vacant land? *

$320,000 or less
$320,001 to $399,999
$400,000 or more

Are you paying market value or more for the vacant land? *

Further information needed

Minors can only claim a first 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, including the factors we consider for applications by minors.

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

Home concession

Based on the information that you have provided, you are eligible for a home concession on your interest in the residence.

Next steps

Complete a claim for home or first 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 are eligible for a first home concession on your interest in the residence.

Next steps

Complete a claim for home or first 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 vacant land concession

Based on the information that you have provided, you are eligible for a first home vacant land concession on your interest in the residence.

Next steps

Complete a claim for home or first home vacant land transfer duty 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.

Home concession

The first home concession only applies to residences valued less than $550,000.

Based on the information that you have provided, you are eligible for a home concession on your interest in the residence.

Next steps

Complete a claim for home or first 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

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

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

Based on the information that you have provided, you are not eligible for a concession because you will grant exclusive possession of all or part of the residence to another person before you occupy it.

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 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 you have paid back the concession amount, you may be eligible for financial relief. Read the public ruling on relief for certain vacant land concession beneficiaries (DA085.2) for more information.

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 have previously held an interest in a residence.

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.

Not eligible

The first home vacant land concession only applies to vacant land valued less than $400,000.

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.

Home concession

Based on the information that you have provided, you are eligible for a home concession on your interest in the residence.

You cannot receive a first home concession if you have previously received a first home vacant land concession.

Next steps

Complete a claim for home or first home transfer duty concession (Form D2.1).

If claimed the concession and paid it back, you may be eligible for financial relief. Read the public ruling on relief for certain vacant land concession beneficiaries (DA085.2) 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.

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

Further information required

You can only claim a first 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, including the factors we consider for applications by minors. Complete a claim for home or first home transfer duty concession (Form D2.1) and provide a supporting document that explains how you meet the eligibility criteria for minors.

Further information required

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

Home concession

The first home concession does not apply if you are paying less than market value for a residence valued $500,001 to $549,999.

Based on the information that you have provided, you are eligible for a home concession on your interest in the residence.

Next steps

Complete a claim for home or first 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 first home vacant land concession does not apply if you are paying less than market value for vacant land valued $320,001 to $399,999.

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.

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Last updated: 31 January 2024

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Transfer duty
Self assessors
Businesses, trusts and investors
Insurance duty
Vehicle registration duty
Private rulings for duties
Public rulings and practice directions
Payment options
Definitions