89 First home owner concession
(1A) This section does not apply in relation to a conveyance that was
first executed on or after 4 December 2012.
(1) The conveyee or conveyees of land are entitled to the first home
owner concession if, on an application for the concession, the
Commissioner is satisfied that:
(a) the conveyee or each of the conveyees is an individual; and
(b) the conveyee is, or at least one of the conveyees is, at least
18 years of age at the relevant time; and
(c) the conveyee, or at least one of the conveyees, is an
Australian citizen or a permanent resident at the time of
making the declaration mentioned in subsection (8); and
(d) no conveyee and no spouse of a conveyee at the relevant
time has previously received the first home owner concession
or a corresponding concession under an earlier enactment;
and
(e) no conveyee, and no spouse of a conveyee at the relevant
time, has previously had a relevant interest in a residential
property that was occupied by the conveyee or spouse as a
residence; and
(f) no conveyee has a beneficial interest in the land the subject of
the conveyance; and
(g) the conveyee or conveyees will acquire the whole beneficial
interest in the land the subject of the conveyance; and
(h) no conveyee will acquire an interest in the land in the capacity
(i) the conveyee or conveyees will occupy a home on the land or
to be built on the land as their principal place of residence for
the prescribed period commencing within the period for
occupancy; and
(j) either of the following applies:
(i) if at the relevant time there is a home on the land or the
conveyance is an off-the-plan contract – the dutiable
value of the land does not exceed $750 000;
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(ii) if at the relevant time there is no home on the land – the
dutiable value of the land does not exceed $385 000;
and
(k) the conveyee or conveyees become entitled to possession of
the land within:
subsection (12).
(3) If a conveyee or conveyees fail, or will fail, to occupy a home on the
land as their principal place of residence:
the conveyee or conveyees must, within 30 days after the date on
which it first becomes apparent that the failure will occur, give
written notice to the Commissioner of the failure or impending
failure.
Note
(3A) The Commissioner may reassess duty on the conveyance even
would otherwise receive the concession if the time limit had not
passed.
(4) If a conveyee or conveyees fail to occupy a home on the land as
their principal place of residence:
the Commissioner must, even though the time limit for
reassessment under the Taxation Administration Act 2007 may
have passed, reassess duty on the conveyance on the basis that
the conveyee or conveyees were not eligible for the first home
owner concession unless, in the Commissioner's opinion, there are
special reasons for not making the reassessment.
Stamp Duty Act 1978 84
(5) If duty is reassessed under subsection (4), and duty (and any
interest and penalty tax) payable on the reassessment is paid, then,
for the purposes of any future application by the conveyee, or any
of the conveyees, for the first home owner concession:
(a) the grant of the concession will be ignored; and
(b) the interest in residential property acquired under the
conveyance on which duty was reassessed will be ignored.
(6) This section applies to the acquisition by a person, other than the
under section 22 or 24 of the Housing Act 1982 as if the person
were acquiring 100% of the land or, if 2 or more persons are
acquiring the interest, the persons were acquiring 100% of the land
in the same proportions as they are acquiring the interest.
(7) If a person acquires land or an interest in land as guardian of a
(b) the applicant for the first home owner concession; and
(c) if the concession is granted – the recipient of the concession.
(8) A person applying for the first home owner concession, and the
person's spouse (if any), must give to the Commissioner a
(9) The Commissioner may exempt a conveyee from the requirement
affecting, eligibility for or entitlement to a first home owner
concession.
(10) If the Commissioner refuses to exempt a conveyee under
subsection (9), the conveyee's acquisition of a relevant interest in
residential property under the conveyance will be ignored for the
purposes of a future application by the conveyee for the first home
owner concession.
Section 89 - Stamp Duty Act 1978 - First home owner concession | Zoe
Stamp Duty Act 1978 85
may:
subsection (1)(i).
(12) If satisfied there are special reasons to do so, the Commissioner
required under subsection (1)(k) to become entitled to possession
of the land.
89AA First home owner discount
(1) This section applies in relation to a conveyance first executed on or
after 24 May 2016 but before 7 May 2019.
(2) A conveyee of land is entitled to the first home owner discount if, on
an application for the discount, the Commissioner is satisfied that:
(a) the conveyee is an individual; and
(b) subject to subsection (9), the conveyee is at least 18 years of
age at the relevant time; and
(c) the conveyee is an Australian citizen, or a permanent resident,
at the time the conveyee gives the declaration mentioned in
subsection (8); and
(d) neither the conveyee, nor a spouse of the conveyee at the
relevant time, has previously received any of the following:
(i) a first home owner grant;
(ii) the first home owner discount;
(iii) the first home owner concession;
(iv) the senior, pensioner and carer concession;
(v) the principal place of residence rebate;
(vi) a corresponding grant, discount, concession or rebate
under an earlier enactment; and
Stamp Duty Act 1978 86
(e) neither the conveyee, nor a spouse of the conveyee at the
relevant time, has previously had a relevant interest in a
residential property; and
(f) the conveyee has no beneficial interest in the land the subject
of the conveyance; and
(g) the conveyee will acquire the whole beneficial interest in the
land the subject of the conveyance; and
(h) the conveyee will not acquire an interest in the land in the
capacity of a trustee; and
(i) subject to subsection (10), the conveyee will occupy an
established home on the land as the conveyee's principal
place of residence for the prescribed period commencing
within the period for occupancy; and
(j) the conveyee becomes entitled to possession of the land
subsection (11); and
(k) the conveyee is not entitled to, and will not become entitled to,
a first home owner grant in relation to the conveyance or the
construction of a home on the land.
Notes for subsection (2)
1 See subsection (12) for how these requirements apply if there are multiple
conveyees under a conveyance.
2 See section 90B for eligibility for the first home owner discount if the
(3) Subsection (2)(d) does not apply if:
(a) the previous grant has been repaid; or
(b) the duty that would have been payable but for the previous
discount, concession or rebate, has been paid.
(4) In deciding for subsection (2)(e) whether a conveyee or spouse had
a relevant interest in residential property at a particular time, the
Commissioner must include a relevant interest the conveyee or
spouse would have had if the occupation of the property had not
been deferred because the property was subject to a lease.
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(5) Subsection (6) applies if the conveyee fails, or will fail, to occupy an
established home on the land as the conveyee's principal place of
residence:
(b) for the prescribed period in accordance with this section.
(6) The conveyee must, within 30 days after the date on which it first
becomes apparent that a failure mentioned in subsection (5) will
occur, give written notice to the Commissioner of the failure or
impending failure.
Note for subsection (6)
(7) If a person acquires land or an interest in land as guardian of a
(b) the applicant for the first home owner discount; and
(c) if the discount is granted – the recipient of the discount.
(8) A conveyee applying for the first home owner discount, and the
conveyee's spouse (if any), must give the Commissioner a
(9) The Commissioner may exempt a conveyee from the requirement
affecting, eligibility for or entitlement to the first home owner
discount.
(10) If satisfied there are special reasons to do so, the Commissioner
may:
Stamp Duty Act 1978 88
subsection (2)(i).
required under subsection (2)(j) to become entitled to possession of
(12) If there are 2 or more conveyees under a conveyance:
(a) subject to paragraphs (b) to (e), this section applies as if a
reference in this section to a conveyee were a reference to
each conveyee; and
(b) the requirements of subsection (2)(b), (c) and (i) are satisfied if
at least one of the conveyees meets those requirements; and
(c) subsection (2)(g) applies as if a reference in that subsection to
the conveyee were a reference to the conveyees together;
and
(d) subsection (6) applies only if all of the conveyees fail, or will
fail, to occupy an established home on the land as mentioned
in subsection (5); and
(e) a conveyee need not comply with subsection (6) if another
conveyee has already complied with that subsection.
89AAB Territory home owner discount
(1) This section applies in relation to a conveyance first executed on or
after 8 February 2019.
(2) A conveyee of land is entitled to the Territory home owner discount
if, on an application for the discount, the Commissioner is satisfied
that:
(a) the conveyee is an individual; and
(b) subject to subsection (10), the conveyee is at least 18 years of
age at the relevant time; and
(c) the conveyee is an Australian citizen, or a permanent resident,
at the time the conveyee gives the declaration mentioned in
subsection (9); and
(d) subject to subsections (11) and (12), neither the conveyee,
nor a spouse of the conveyee at the relevant time, had a
relevant interest in residential property in the Territory within
24 months before the relevant time; and
Stamp Duty Act 1978 89
(e) the conveyee has no beneficial interest in the land the subject
of the conveyance; and
(f) the conveyee will acquire the whole beneficial interest in the
land the subject of the conveyance; and
(g) the conveyee will not acquire an interest in the land in the
capacity of a trustee; and
(h) subject to subsection (14), the conveyee will occupy a home
on the land as the conveyee's principal place of residence for
the prescribed period commencing within the period for
occupancy; and
(i) the conveyee becomes entitled to possession of the land
subsection (15).
Notes for subsection (2)
1 See subsection (16) for how these requirements apply if there are multiple
conveyees under a conveyance.
2 See section 90B for eligibility for the Territory home owner discount if the
(3) The Commissioner may reassess duty on the conveyance even
would otherwise receive the Territory home owner discount if the
time limit had not passed.
(4) If the following occurs, the Commissioner must, even though the
time limit for reassessment under the Taxation Administration
Act 2007 may have passed, reassess duty on the conveyance on
the basis that the conveyee or conveyees were not eligible for the
Territory home owner discount unless, in the Commissioner's
opinion, there are special reasons for not making the
reassessment:
(a) if the conveyee, or the conveyee's spouse:
(i) is exempted from the requirement under
subsection (2)(d) because subsection (11)(c)(ii) applies;
and
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(ii) did not dispose of the relevant interest in accordance
with the order, binding agreement or unconditional
contract;
(b) a conveyee or conveyees fail to occupy a home on the land as
their principal place of residence:
(i) within the period for occupancy; or
(ii) for the prescribed period in accordance with this section.
(5) In deciding for subsection (2)(d) whether a conveyee, or the
conveyee’s spouse, had an interest at a particular time, the
Commissioner must include an interest the conveyee, or the
conveyee’s spouse, would have had if the occupation of the
property had not been deferred because the property was subject
to a lease.
(6) Subsection (7) applies if the conveyee fails, or will fail, to occupy a
home on the land as the conveyee's principal place of residence:
(b) for the prescribed period in accordance with this section.
(7) The conveyee must, within 30 days after the date on which it first
becomes apparent that a failure mentioned in subsection (6) has
occurred or will occur, give written notice to the Commissioner of
the failure or impending failure.
Note for subsection (7)
(8) If a person acquires land or an interest in land as guardian of a
(b) the applicant for the Territory home owner discount; and
(c) if the discount is granted – the recipient of the discount.
(9) A conveyee applying for the Territory home owner discount, and the
conveyee's spouse (if any), must give the Commissioner a
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(10) The Commissioner may exempt a conveyee from the requirement
affecting, eligibility for or entitlement to the Territory home owner
discount.
(11) Subject to subsection (13), the Commissioner may exempt a
conveyee, or the conveyee's spouse, from the requirement under
subsection (2)(d) if satisfied:
(a) the conveyee, or the conveyee's spouse, was in a marriage or
de facto relationship with another person under the Family
Law Act 1975 (Cth); and
(b) the conveyee, or the conveyee's spouse, had a relevant
interest in residential property in the Territory during the
marriage or de facto relationship; and
(c) at the time the conveyance is first executed, the marriage or
de facto relationship had irretrievably broken down, and one of
the following applies for each relevant interest:
(i) the conveyee, or the conveyee's spouse, for reasons
that relate to the breakdown, no longer has the relevant
interest in residential property in the Territory;
(ii) either of the following has occurred with the effect that
the conveyee, or the conveyee's spouse, will no longer
have the relevant interest in residential property in the
Territory:
(A) an order or binding agreement under Part VIII,
VIIIA or VIIIAB of the Family Law Act 1975 (Cth) for
the distribution of property between the conveyee
and the other person, or the conveyee's spouse
and the other person;
(B) the conveyee, or the conveyee's spouse, has
entered into an unconditional contract for the
disposal of the relevant interest.
(12) For subsection (11)(c)(ii), it is irrelevant whether the conveyee, or
the conveyee's spouse, still has the relevant interest at the time the
conveyance is first executed.
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(13) The requirement under subsection (2)(d) applies if a conveyee, or
the conveyee's spouse:
(a) acquires a relevant interest in residential property in the
Territory after the breakdown of the marriage or de facto
relationship but before the time the conveyance is first
executed; and
(b) has the relevant interest within 24 months before the relevant
time.
(14) If satisfied there are special reasons to do so, the Commissioner
may:
subsection (2)(h).
(15) If satisfied there are special reasons to do so, the Commissioner
required under subsection (2)(i) to become entitled to possession of
(16) If there are 2 or more conveyees under a conveyance:
(a) subject to paragraphs (b) to (d), this section applies as if a
reference in this section to a conveyee were a reference to
each conveyee; and
(b) the requirements of subsection (2)(b), (c) and (h) are satisfied
if at least one of the conveyees meets those requirements;
and
(c) subsection (2)(f) applies as if a reference in that subsection to
the conveyee were a reference to the conveyees together;
and
(d) subsection (7) applies only if all of the conveyees fail, or will
fail, to occupy a home on the land as mentioned in
subsection (6); and
(e) a conveyee need not comply with subsection (7) if another
conveyee has already complied with that subsection.
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89AAC Entitlement if eligible for first home owner grant and Territory
home owner discount
(a) a person enters an eligible transaction, the commencement
date for which is on or after 1 January 2015 but before