An exemption or concession from duty is available for eligible pensioners when they buy a property as their home.
You must meet certain criteria to be an eligible pensioner and receive the exemption or concession. This includes holding an eligible concession card on the date of the transfer. Generally, you must also be the primary card holder. It is not enough to be listed as a dependent or partner on another person’s concession card. There are some exceptions to this and if you do not hold a card in your own right now you may be able to benefit from the duty exemption or concession on a future transaction.
Eligible concession cards
The eligible concession cards are:
- Services Australia Health Care Card, except the Foster Child Health Care Card (FO or FST) and Carer Allowance Health Care Card (CD) - Services Australia was formerly known as the Department of Human Services
- Department of Veterans Affairs (DVA) Health Care Card – Gold Card
- Services Australia Pensioner Concession Card
- DVA Pensioner Concession Card
- Services Australia Commonwealth Seniors Health Card
- DVA Commonwealth Seniors Health Card
These cards are generally, but not always, issued to someone who receives a specific government payment, pension or allowance including:
- Age pension
- Carers pension
- Disability allowance
- Disability support pension
- Family allowance
- Family payment
- JobSeeker payment
- Low income allowance
- Mobility allowance
- Partner allowance
- Parenting payment (single or partnered)
- Parenting/partner allowance
- Sickness allowance
- Special benefit
- Widow allowance
- Wife pension
- Widow B pension
Remember that even if you receive one of the payments listed, you may not be entitled to one of the relevant concession cards. If not, you cannot receive this exemption or concession.
Services Australia Health Care Card
Services Australia healthcare cards contain a two or three letter code telling you what type of benefit, allowance or payment it has been issued for. This code is on the front of the card on the last line after the words ‘CARD START’ and the date. The Health Care Card pictured has the letters ‘LI’ because its holder receives a Low Income Allowance.
There are many different Services Australia health care codes and you are eligible for this duty exemption or concession, unless you have a Foster Child Health Care Card, with the code ‘FO’ or FST, or Carer Allowance Health Care Card, with the code ‘CD’.
Exceptions to the primary card holder rule
In limited circumstances, both the primary cardholder and their partner are considered to be cardholders for the purposes of the duty exemption or concession and are therefore both eligible pensioners.
The most common examples of this are holders of these Health Care Cards:
- Family Assistance (FA) Services Australia Health Care Card,
- Parenting Payment Partnered (PP) Services Australia Health Care Card.
DVA Health Care Card – Gold Card
Services Australia Pensioner Concession Card
DVA Pensioner Concession Card
Services Australia Commonwealth Seniors Health Card
DVA Commonwealth Seniors Health Card