Legislative amendments relating to the off-the-plan duty concession were introduced into Parliament on 9 April 2025. RevenueWA anticipates implementing changes to its systems to apply the new rates in late June 2025.
Transactions entered into on or after 21 March 2025 that are eligible for a reduced amount of duty but settle before the changes can be implemented can be reassessed for a refund of duty after settlement.
An upfront duty concession is available if you:
- enter into a pre-construction contract between 23 October 2019 and 30 June 2026 to purchase a new dwelling off-the-plan or
- enter into an under construction contract between 31 August 2023 and 30 June 2026 to purchase a new dwelling off-the-plan.
See detailed information about the concession.
If you entered into a contract between 4 June 2020 and 31 December 2020 to purchase a new dwelling already under construction, you may be able to apply for a rebate of the duty paid.
How to apply
Lodge this form with your transaction record (contract) by:
- providing it to your conveyancer/legal practitioner or
- uploading and submitting your application through the Online Services Portal (under Duties Administrative Requests).
Apply within 12 months from the date you are registered on the certificate of title of the unit or apartment. Late applications won’t be accepted.
Eligible conveyancers and legal practitioners can self-assess the duty concession using Online Duties.
