Important change from 1 July 2017
You now do not need to fill in a separate form to apply for a pensioner exemption or concession as your application is part of our all-in-one digital duties form.
As an eligible pensioner you can receive a one-off duty exemption or concession when you buy a new or established home, valued up to $750,000, to live in as your principal place of residence (PPR).
To be eligible for the pensioner exemption or concession, you must:
- Hold a relevant concession card at the property settlement date,
- Have never received a pensioner exemption/concession in Victoria,
- Buy the property for market value, and
- Intend to live in the home as your principal place of residence.
If you also qualify for the First Home Owner Grant, you must elect to receive either the first-home buyer duty reduction or the pensioner exemption or concession, whichever is worth more. You cannot receive both.
Eligible pensioners who have not claimed the exemption or concession and paid full duty can apply for refund. The declaration must be lodged within five years of the date the duty was paid. Use our Duties Form 8F to apply for your refund.
Gather required information
To apply for your pensioner exemption or concession using the digital duties form you need:
- Particulars of the transactions, including title details, land use entitlements (if applicable), type of property and transfer (related parties),
- Occupancy requirement of the property,
- Previous claims and eligibility,
- Concession card details of all applicants.
You also need to submit these documents with your application:
- Original and completed transfer of land or land use entitlement form,
- A copy of both sides of your concession card.
For homes constructed after transfer, you must also supply:
- A complete copy of the certificate of occupancy showing the mandatory inspection stages, and
- A complete copy of the building contract (if applicable), or
- If you are an owner/builder, receipts and a statement itemising construction costs not referred to in the building contract.
For transactions where the vendor and the transferee are associated or related parties, you must also supply:
- Proof of payment of the purchase monies and evidence of the market value.
If you are applying for a refund using Form 8F, you must also supply a:
- Copy of the registered transfer showing the Land Victoria dealing numbers, and
- Complete copy of the contract, including all special conditions.
Complete your form
The digital duties form can be completed on screen. If you are a registered user of Duties Online you can create a form under the ‘Create’ tab in the system.
If you are a member of the public you must register and lodge via our public lodgement system. Registration is a simple process. You can electronically lodge scanned documents for a land transfer or declaration of trust via our website after you register with us.
If you are applying for a refund using Duties Form 8F, it must be completed online and lodged electronically
We issue a duty assessment once we have verified all documentation and calculations.
You should maintain all relevant evidence for at least five years.