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Sections: s57 H-I, s57J or JA


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.


For sales involving transfers of land to related or associated persons, fractional interests, or for less than market value, we also require evidence of the value of the dutiable property by:

  • a letter of appraisal from a licensed real estate agent and a copy of the rate notice
  • a valuation from a certified practising valuer who is a member of the Australian Property Institute (API) or by a member of the Real Estate Institute Victoria (REIV) with sworn valuer accreditation
  • a letter of appraisal, commissioned by or for a financial institution for security purposes, providing the valuation is by a certified practising valuer who is a member of the API or by a member of the REIV with sworn valuer accreditation; the letter of appraisal or valuation should be:
    • in the case of a related party transfer for full or fractional interest (without a contract or that is a gift) - within six months of the date of the transfer
    • in the case of a sale under a contract between related parties - within six months of the date of the contract.

Note: Appraisals that do not state the valuer's qualifications will be rejected.

Lodge before settlement through Duties Online
Last modified: 22 June 2023
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