As part of the 2023-24 State Budget, the off-the-plan rebate was converted to an upfront duty concession and extended for pre-construction contracts to 30 June 2025. The concession thresholds were increased for eligible contracts signed on or after 11 May 2023.
You must meet the eligibility criteria for the off-the-plan duty rebate on the transfer duty and foreign buyers duty surcharge (if applicable).
See the application form below for the full criteria.
Apply for a duty concession. If you already applied for a rebate on the contract, you’re not eligible for the concession if you:
- received the rebate or
- didn’t meet the eligibility criteria for the rebate.
Developers - extending the construction timeframe
Show moreAfter construction has been completed, you can apply to the Commissioner to extend the 36-month timeframe to complete construction for an off-the-plan rebate. The Commissioner's decision to exercise discretion in relation to a specific development will apply to all eligible applicants acquiring a dwelling in that development.
Each application will be considered on its merits and must be supported by evidence from the developer detailing why construction was not completed within 36 months of the contract being entered into. The Commissioner will generally extend the 36 month period if:
- rebate scheme timelines weren’t met because of development delays due to pre-development sales requirements and the scale of construction or
- completion is delayed due to issues outside the developer’s control, such as being unable to procure materials or labour.
The following applications to extend the construction timeframe have been approved:
- ONE Subiaco apartment complex (10 Rokeby Rd, Subiaco) - timeframe extended by 31 days. Contracts entered into between 23 October 2019 and 23 November 2019 are within the construction completion timeframe.
- Sanctuary Mount Pleasant apartment complex (3-5 Wren St, Mount Pleasant) - timeframe extended by 10 months. Contracts entered into between 23 October 2019 and 14 August 2020 are within the construction completion timeframe.
- Aviator Kewdale apartment complex (173-175 Wright St, Kewdale) - timeframe extended by 7 months. Contracts entered into between 23 October 2019 and 23 May 2020 are within the construction completion timeframe.
- Foundry Leederville apartment complex (636 Newcastle St, Leederville) - timeframe extended by 6 months. Contracts entered into between 23 October 2019 and 18 April 2020 are within the construction completion timeframe.
- Nightingale Fremantle apartment complex (29 Wood St, Fremantle) - timeframe extended by 40 days. Contracts entered into between 23 October 2019 and 15 March 2020 are within the construction completion timeframe.
- Shenton Quarter apartment complex (1 Seymour Avenue, Shenton Park) - timeframe extended by 12 months. Contracts entered into between 9 November 2020 and 31 December 2020 are within the construction completion timeframe.
- Perth Hub apartment complex (80 Milligan St, Perth) - timeframe extended by 14 months. Contracts entered into between 29 September 2020 and 31 December 2020 are within the construction completion timeframe.
