Pensioner or concession cardholder duty reduction where the contract was signed before 1 July 2023

A transfer to one or more eligible pensioners or concession cardholders claiming a duty concession or exemption.

For contracts signed before 1 July 2023, an eligible pensioner or concession cardholder buying an established home may apply for the concession or exemption at the time of settlement.

You may apply for a refund if:

• you are an eligible pensioner or concession cardholder
• you have constructed a dwelling on land within 3 years of settlement
• construction is complete.

You must apply for a refund within 5 years of paying the duty.

Related guidance

• Pensioner and concession cardholder duty reduction (contracts before 1 July 2023)
• Approved Commonwealth concession cards

1. Digital Duties Form.
2. A copy of each transferee’s Commonwealth concession card.
3. A copy of the contract of sale.

For transactions involving a transfer of land between related or associated persons and/or fractional interests, we also require:

• a letter of appraisal from a licensed real estate agent or a formal valuation from a certified practising valuer. It must be:
  • in the case of a sale involving a contract of sale, within 6 months of the date of the contract
  • in the case of a transfer without a contract, within 6 months of the date of the transfer
• proof of payment of the purchase price.