Form D2.4—reassess duty for home concessions

Complete this form within 28 days if you received the benefit of a home, first home, first home (new home) or first home vacant land concession and:

• you did not move into the residence within
  • 1 year if you received the home, first home or first home (new home) concession
  • 2 years if you received the first home vacant land concession
• the previous owner or existing tenant did not move out within 6 months
• you granted a new lease or extended an existing lease of all the property before moving in or within 1 year of moving in
• you leased part of the property before moving in
• you leased part of the property after moving in and the arrangement started before 10 September 2024
• you sold, transferred or otherwise granted exclusive possession
  Exclusive possession

  Generally, the right to exclude all others, including the owner, from all or part of a property.

  Whether exclusive possession has been granted depends on the:

  • terms of the written agreement, where there is one
  • facts and circumstances of the arrangement, where there is no written agreement.

  Exclusive possession may also be granted by law. For example, the Residential Tenancies and Rooming Accommodation Act 2008 applies to certain renting arrangements.

  You should seek professional advice before arranging to rent out all or any part of your home or granny flat. You should also consider potential implications with other authorities—such as the Residential Tenancies Authority (RTA) or the Australian Taxation Office (ATO)—or what it means for your coverage with your insurance provider.

  of all of the property before or within 1 year of moving in
• you change the portion of land used for residential purposes after building a residence (for the first home vacant land concession, for transactions entered into from 1 May 2025).

You do not need to complete this form if you received the benefit of a concession and you:

• transferred part of the land to your spouse and the transfer was exempt from duty under s.151 of the Duties Act 2001
• entered into a retirement village leasing arrangement for the residence
• leased, rented or otherwise granted exclusive possession of part of the property and
  • the lease arrangement started on or after 10 September 2024
    and
  • you continue to live in the property.