Apply for an off-the-plan concession

Background information

The off-the-plan concession reduces duty on eligible purchases of land and a building to be constructed, or a refurbished lot. 

Before applying, check the eligibility requirements, thresholds and how the concession is calculated:

• Off-the-plan duty concession
• Strata apartments and townhouses temporary concession

Applications are made as part of the duty transaction, usually by a vendor or their representative.

Step 1: Gather required information

Vendors need the following information to enable purchasers to apply for an off-the-plan concession:

• Title details, including transfer of land documentation and council rate notice.
• Company or unit trust details, including ABN or ACN for land use entitlements.
• Key values to calculate construction and refurbishment costs completed after the contract date, based on the chosen calculation method.
• Transfer of land or transfer of land use entitlement form.
• Copy of the sales contract, building permit/approval, subdivision plans and certificate of occupancy.

Step 2: Complete your form

In most cases, your solicitor or conveyancer will complete and lodge the form for you. 

If you are a professional registered to use Duties Online you can create a form under the ‘Create’ tab.

If you are a member of the public, you must apply via our public lodgement system.

Next steps

Once we have verified all documentation and calculations, we contact you in writing to issue your duty assessment.

Strict record-keeping obligations apply to both the transferor and transferee, usually the vendor and purchaser.