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

Channel: Complex DOL
Section: s61 - 63
Lodgement category: Other

Circumstances/Transactions

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.

When to lodge

Lodge 30 days before settlement through Duties Online

Log in to Duties Online
Updated: 31 October 2025