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First home owner exemptions and concessions — first home owner with family

Channel: Duties Online Complex Transaction
Section: s61 - 63
Lodgement category: Other

Transaction

First home owners with family exemption or concession.

For contracts entered into on or after 6 May 2008.

Full exemption – value of house and land does not exceed $150,000.

Partial exemption – value of house and land does not exceed $200,000.

First home owners with at least one or more dependent children under 18 years of age living with them may be eligible for a full or partial exemption or refund of duty.

Note: You must apply for a refund within 5 years of payment of the duty.

Evidence

  1. Transfer of Land.
  2. Digital Duties Form.
  3. Contract of Sale.

Lodgement

Lodge 30 days prior to settlement as a complex transaction via the 'Retrieve & Claim ELNO Lodgement (Electronic Transfer)' queue in Duties Online.

Updated: 7 October 2026