First home owners with a family may be eligible for a one-off exemption or concession from duty where their property (house and land) is valued at not more than $200,000:
- Properties valued at no more than $150,000 receive a full exemption.
- Properties valued at no more than $200,000 receive a concession.
The family exemption/concession is in addition to other grants and benefits for eligible homebuyers.
You must apply for this exemption using our Digital Duties Form.
Check your eligibility
Checking your eligibility is your first step in the application process.
Generally, you and your spouse/partner must:
- Not have previously owned a home anywhere in Australia which was used as your principal place of residence (PPR).
- Buy the land for market value and intend to live in the home as your principal place of residence.
- Have a dependent child at the date of:
- the contract of sale or within 11 months of that date if there was a home on the land when the contract of sale was entered into, or
- the building contract or the date on which building started, whichever is the earlier, or within 11 months of that date if there was no home on the land when the contract was entered into.
A dependent child means a child under 18 in the custody, care and control of, and ordinarily resident with, the person/s buying the property.
For contracts entered between 6 May 2008 and 1 July 2012, please contact us on 13 21 61 before you complete any paperwork.
Gather required information
In completing the digital duties form you will need:
- Applicant/s details, including address and date of birth.
- Property and contract details (volume, folio, lot and plan) and construction costs.
- Land use entitlement (if applicable).
- Date the applicant intends to occupy the property as a principal place of residence (PPR).
You also need to submit these documents with your application:
- Original and completed transfer of land, or land use entitlement form.
- Copy of the contract of sale.
- Copy of birth certificate (or equivalent) for each dependent.
- Copy of the building contract or similar (if applicable).
- Certificate of occupancy (if applicable).
Complete your digital duties form
The Digital Duties Form can be completed online.
This transaction should be processed through Duties Online. As such, once you have completed your statement you should give it to a lodging agent (usually your financial institution or your solicitor), who will lodge it with your transfer documentation.
If you do not have a lodging agent, please refer to our list of registered Duties Online users to find one that is convenient for you to use.
Members of the public who are not using a DOL registered user (usually a solicitor or conveyancer) and wish to lodge electronically as an individual can do so after a simple registration process. You can electronically lodge scanned documents for a land transfer of declaration of trust via our website after you register with us.
We issue a duty assessment once we have verified all documentation and calculations.
If you receive this exemption/concession and your circumstances change so that you are no longer able to meet the residency requirements, you must notify us within 30 days of the change(s).