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Sections: s58-60

Lodgement category: Duties Online

Circumstances/Transactions:

Transfer to an eligible pensioner may be exempt or receive a concession from duty. For contracts entered into on or after 1 July 2012 a full exemption is available if the value of house and land does not exceed $330,000, and a partial exemption if the value of house and land is more than $330,000 but does not exceed $750,000.

Eligible pensioners buying a home may be eligible for a full or partial exemption of duty.

Eligible pensioners who have purchased a block of land and have constructed a dwelling on it within 3 years after the transfer date, may be eligible for a refund.

Application for refund: You must apply for a refund within 5 years of payment of the duty.

Evidence:

​Refer to SRO Duties Form 8F for the eligibility and documentary requirements.