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 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.
- enter into an under construction contract between 31 August 2023 and 30 June 2026 to purchase a new dwelling off-the-plan.
For transactions entered into between 21 March 2025 and 30 June 2026, the concession has been extended to include off-the-plan purchases of new dwellings in single-tiered strata or community title (building) schemes, such as certain townhouses and villas. For transactions entered into prior to 21 March 2025, the concession only applies to purchases of units or apartments in multi-tiered strata schemes.
The concession does not apply to off-the-plan purchases of dwellings on survey-strata plans. Strata plans define the lots by reference to the buildings, including their height, on the strata plan. Survey-strata plans define the lots by reference to the boundary of the land without any buildings and look similar to freehold parcels of land. For the definition of eligible scheme types, refer to section 266E of the Duties Act 2008.
A rebate is available if you entered into an under-construction contract between 4 June 2020 to 31 December 2020 to purchase a new dwelling in a multi-tiered strata scheme that was already under construction but not yet completed when you signed the contract. See the full criteria in the Under construction rebate form.
If you are a purchaser in an off-the-plan development and your settlement is affected by unforeseen construction delays, apply for a payment arrangement and provide information about the delay. See information about the assistance offered to eligible purchasers.
Pre-construction contracts
Show moreTo be eligible:
- you must sign the contract between 23 October 2019 and 30 June 2026 (inclusive) to purchase a new dwelling in a strata scheme. If the contract is for a dwelling in a single-tiered scheme, the contract must be signed on or after 21 March 2025.
- and
- construction of the development containing the dwelling has not commenced (off-the-plan).
If development was completed before 31 August 2023, you must meet the eligibility criteria for the previous rebate scheme.
- See the Pre-construction Rebate form for a full list of the eligibility criteria.
- You're not eligible for the concession if you already received a rebate, or didn't meet the elibility criteria for the rebate.
Apply using Form FDA53 'Off-the-plan Duty Concession Application'.
Under construction contracts
Show moreTo be eligible:
- you must sign the contract between 31 August 2023 and 30 June 2026 (inclusive) to purchase a new dwelling in a strata scheme. If the contract is for a dwelling in a single-tiered scheme, the contract must be signed on or after 21 March 2025.
- construction of the development containing the dwelling has commenced but is not yet completed (off-the-plan).
Apply using Form FDA53 'Off-the-plan Duty Concession Application'.
If you signed your contract between 4 June 2020 and 31 December 2020, you may be eligible for the off-the-plan duty rebate.
Concession amounts
Show moreThe date the contract was signed determines:
- whether the transaction meets the eligibility requirements and
- the amount of the concession.
Use the online calculator to determine how much duty is assessed and how much concession is applied.
See the duty concession rates that apply to transactions for pre-construction contracts and under-construction contracts entered into from 21 March 2025.
| Date contract entered into (dates are inclusive) | Value of new dwelling | Amount |
|---|---|---|
| 23 October 2019 to 23 October 2021 | 75 per cent of the duty paid or payable, capped at $50,000 | |
| 24 October 2021 to 31 May 2022 | 50 per cent of the duty paid or payable, capped at $50,000 | |
| 1 June 2022 to 10 May 2023 | $500,000 or less | 100 per cent of the duty paid or payable, capped at $50,000 |
| more than $500,000 but less than $600,000 | between 100 per cent and 50 per cent of the duty paid or payable, capped at $50,000. The 100 per cent concession reduces at a rate of 0.05 per cent for every $100 in dutiable value that exceeds $500,000 | |
| $600,000 or more | 50 per cent of the duty paid or payable, capped at $50,000 | |
| 11 May 2023 to 20 March 2025 | $650,000 or less | 100 per cent of the duty paid or payable, capped at $50,000 |
| more than $650,000 but less than $750,000 | between 100 per cent and 50 per cent of the duty paid or payable, capped at $50,000. The 100 per cent concession reduces at a rate of 0.05 per cent for every $100 in dutiable value that exceeds $650,000 | |
| $750,000 or more | 50 per cent of the duty paid or payable, capped at $50,000 | |
| 21 March 2025 to 30 June 2026 | $750,000 or less | 100 per cent of the duty paid or payable, capped at $50,000 |
| more than $750,000 but less than $850,000 | between 100 per cent and 50 per cent of the duty paid or payable, capped at $50,000. The 100 per cent concession reduces at a rate of 0.05 per cent for every $100 in dutiable value that exceeds $750,000 | |
| $850,000 or more | 50 per cent of the duty paid or payable, capped at $50,000 |
| Date contract entered into (dates are inclusive) | Value of new dwelling | Amount |
|---|---|---|
| 31 August 2023 to 20 March 2025 | $650,000 or less | 75 per cent of the duty paid or payable, capped at $50,000 |
| more than $650,000 but less than $750,000 | between 75 per cent and 37.5 per cent of the duty paid or payable, capped at $50,000. The 75 per cent concession reduces at a rate of 0.0375 per cent for every $100 in dutiable value that exceeds $650,000 | |
| $750,000 or more | 37.5 per cent of the duty paid or payable, capped at $50,000 | |
| 21 March 2025 to 30 June 2026 | $750,000 or less | 75 per cent of the duty paid or payable, capped at $50,000 |
| more than $750,000 but less than $850,000 | between 75 per cent and 37.5 per cent of the duty paid or payable, capped at $50,000. The 75 per cent concession reduces at a rate of 0.0375 per cent for every $100 in dutiable value that exceeds $750,000 | |
| $850,000 or more | 37.5 per cent of the duty paid or payable, capped at $50,000 |
Apply for a concession
Show moreLodge Application Form FDA53 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 dwelling. Late applications won’t be accepted.
Eligible conveyancers and legal practitioners can self-assess the duty concession using Online Duties.
Reassessments
Show moreTransactions may be reassessed to take into account any rebate paid or concession applied.
If an eligible contract is reassessed, the amount of duty payable by the taxpayer, or refund due to them, will be adjusted to factor in any rebate paid or concession applied as a result of the reassessment.
Example
Sally enters into a contract to purchase a dwelling under construction for $440,000 on 17 November 2020. The construction is completed and titles are issued within 36 months of the contract date. Sally pays duty of $14,915 at the residential rate and becomes the registered owner of the apartment.
Sally applies for the rebate of 75% which is $11,186.25.
Sally then applies for the first home owner grant and a reassessment of the duty at the first home owner rate of duty, which are applied as at the date of the contract.
| How the reassessment at the FHOR is calculated | |
|---|---|
| Assessment | |
| Duty amount (A) | $14,915 |
| Rebate (B) | $11,186 |
| Reassessment | |
| New FHOR duty amount (C) | $1,919 |
| Adjusted rebate (D) | $1,439.25 |
| Refund | |
| Decrease in duty payable (A-C) | $12,996 |
| less decrease in rebate paid (B-D) | $9,746.75 |
| Refund | $3,249.25 |
Examples
Show morePre-construction contract - concession
Example 1
Maria enters into a contract to purchase a new apartment in a multi-tiered apartment complex that is yet to commence construction.
Maria signs the contract on 12 May 2023 for $630,000 and provides the contract and application form for the duty concession to her conveyancer who lodges and self-assesses the duty in Online Duties.
Maria is eligible for 100% concession on the duty payable and is not required to pay any duty on the purchase of the new apartment prior to settlement.
Example 2
Sean enters into a contract on 1 February 2020 to purchase a new apartment in a multi-tiered apartment complex that is yet to complete construction.
Before settlement, Sean decides to put the apartment in the name of a newly formed company as trustee for a new discretionary trust. Sean pays the additional duty on the transfer of land as the trustee is not eligible for relief under the substituted purchaser provisions of the Duties Act 2008 (section 42). He then applies for the rebate on the contract after settlement.
Sean is not eligible for the rebate as he isn’t registered on the title and the trustee isn’t an eligible substituted purchaser.
Sean later hears about the new off-the-plan duty concession and applies for a reassessment of the duty he paid on the contract. Sean is not eligible for the concession either as he didn’t meet the eligibility criteria when he previously applied for the rebate.
Example 3
Lucy, a foreign individual, enters into a contract to purchase a townhouse in a single-tiered strata scheme that is yet to commence construction.
Lucy signs the contract on 25 March 2025 for $700,000 and provides the contract and application form for the duty concession to her conveyancer who lodges and self-assesses the duty in Online Duties.
The foreign transfer duty payable on a purchase price of $700,000 is $49,000, and the transfer duty payable is $27,265. Lucy is eligible for a 100% concession on the duty payable, capped at $50,000. She is only required to pay duty of $26,265 on the purchase of the new townhouse prior to settlement.
Example 4
Robert enters into a contract on 1 April 2025 to purchase a home that will be built on a survey-strata plan that is yet to commence construction.
Robert applies for the off-the-plan duty concession. Robert is not eligible for the concession as he has purchased a dwelling on a survey-strata plan, which is not an eligible strata scheme type. Robert pays transfer duty on the purchase price of the home.
Under construction contract - concession
Example 1
Jasmine enters into a contract to purchase a new apartment in a multi-tiered apartment complex that has commenced but not yet completed construction.
Jasmine signs the contract on 1 September 2023 for $650,000 and provides the contract and application form for the duty concession to her conveyancer who lodges and self-assesses the duty in Online Duties.
The transfer duty payable on a purchase price of $650,000 is $24,890. Jasmine is eligible for a 75% concession on the duty payable. She is only required to pay duty of $6,222.50 on the purchase of the new apartment prior to settlement.
Example 2
Jamie enters into a contract to purchase a villa in a single-tiered strata scheme that has commenced but not yet completed construction.
Jamie signs the contract on 31 March 2025 for $850,000 and provides the contract and application form for the duty concession to her conveyancer who lodges and self-assesses the duty in Online Duties.
The transfer duty payable on a purchase price of $850,000 is $34,890.50. Jamie is eligible for a 37.5% concession on the duty payable. He is only required to pay duty of $21,806.55 on the purchase of the new villa prior to settlement.
Example 3
Matt enters into a contract on 20 February 2025 to purchase a townhouse in a single-tiered strata scheme that has commenced but not yet completed construction.
Matt applies for the off-the-plan duty concession. Matt is not eligible for the concession as he has purchased a dwelling on a single-tiered strata scheme prior to 21 March 2025. The off-the-plan duty concession does not apply to this scheme type prior to that date. Matt pays transfer duty on the purchase price of the home.
Under construction contract - rebate
Example 1
Sally enters into a contract on 15 June 2020 to purchase an apartment for $1,000,000 that is currently under construction.
Construction is completed in February 2021 and the titles are issued in March 2021. At settlement Sally pays duty of $42,615.50 at the residential rate of duty. Sally is registered on the certificate of title in March and applies for the rebate in April.
Sally is paid a rebate of $25,000 which is the maximum capped amount available for purchases of apartments under construction.
Example 2
John purchases a newly completed apartment in a multi-tiered development on 30 June 2020 from Mary who had entered into a pre-construction contract two years ago with the developer.
The apartment has never been resided in.
John applies for the duty rebate but is not eligible for the rebate as construction had already been completed when he entered into the contract to purchase the apartment from Mary.
Announcements
Changes to the first home owner rate of duty and the off-the-plan duty concession
Off-the-plan Duty Concession
