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Sections: s57 H-I, s57J or JA

Lodgement category: Duties Online

Circumstances/Transactions:

The PPR concession applies to transfers resulting from contracts of sale entered into on or after 1 October 2008 where the land purchased is intended to be occupied as a principal place of residence by at least one transferee.

  • Contract date must be on or after 1 October 2008 for PPR transfers.
  • Transfer to an 'eligible first home buyer' where settlement occurs on after 1 July 2011.

Evidence:

Digital duties form