Codes and supporting documents

If you are eligible for conveyance duty assistance, you can claim the concession on the Buyer Verification Declaration before you lodge for registration at  Access Canberra. Below is a complete list of concession, exemption and duty deferral codes, together with details of supporting documentation to be kept for a period of 5 years after settlement in support of your concession.

Home Buyer Concession Schemes

Concession code 001

Evidence required:

  • Contract for Sale
  • Certificate of Occupancy and Use
  • Transfer form or new crown lease
  • Full Home Loan application lodged through your financial institution
  • Evidence of total income for all applicants (Full income tax returns from the year prior)
  • Self-employed - BAS statements; profit and loss statements and Full Income Tax Return lodged with the ATO
  • Birth certificates of youngest child (This will determine income threshold for applicants)
  • Evidence of name change - if applicable

RELATED PARTY TRANSACTIONS - EVIDENCE OF VALUE
A full property valuation report by a certified valuer, for the ACT Revenue Office and for stamp duty purposes, which must have been obtained within 3 months of the execution date of the transaction may be requested.

Concession code 002

Evidence required:

  • Contract for Sale
  • Certificate of Occupancy and Use
  • Transfer form or new crown lease
  • Full Home Loan application lodged through your financial institution
  • Evidence of total income for all applicants (Full income tax returns from the year prior)
  • Self-employed - BAS statements; profit and loss statements and Full Income Tax Return lodged with the ATO
  • Birth certificates of youngest child (This will determine income threshold for applicants)
  • Evidence of name change - if applicable

RELATED PARTY TRANSACTIONS - EVIDENCE OF VALUE

A full property valuation report by a certified valuer, for the ACT Revenue Office and for stamp duty purposes, which must have been obtained within 3 months of the execution date of the transaction may be requested.

Concession code 013

For agreements entered into on or after 1 July 2019 only, the evidence required:

  • Contract for Sale
  • Certificate of Occupancy and Use
  • Transfer form or new crown lease
  • Full Home Loan application lodged through your financial institution
  • Evidence of total income for all applicants (Full income tax returns from the year prior)
  • Self-employed - BAS statements; profit and loss statements and Full Income Tax Return lodged with the ATO
  • Birth certificates of youngest child (This will determine income threshold for applicants)
  • Evidence of name change - if applicable

RELATED PARTY TRANSACTIONS - EVIDENCE OF VALUE

A full property valuation report by a certified valuer, for the ACT Revenue Office and for conveyance duty purposes, which must have been obtained within 3 months of the execution date of the transaction may be requested.

Pensioner Duty Concession Schemes

Concession code 003

Evidence required:

  • Contract for Sale
  • Transfer Instrument
  • Be in receipt of one of the following at the time of the transactions:
    • Services Australia age pension or a Department of Veterans’ Affairs age pension equivalent
    • A Services Australia disability support pension and be 50 years of age or over
    • Hold a Veteran Gold Card

RELATED PARTY TRANSACTIONS - EVIDENCE OF VALUE
A full property valuation report by a certified valuer, for the ACT Revenue Office and for stamp duty purposes, which must have been obtained within 3 months of the execution date of the transaction may be requested.

Concession code 004

Evidence required:

  • Contract for Sale
  • Transfer Instrument
  • Be in receipt of one of the following at the time of the transactions:
    • Services Australia age pension or a Department of Veterans’ Affairs age pension equivalent
    • A Services Australia disability support pension and be 50 years of age or over
    • Hold a Veteran Gold Card

    • RELATED PARTY TRANSACTIONS - EVIDENCE OF VALUE
    A full property valuation report by a certified valuer, for the ACT Revenue Office and for stamp duty purposes, which must have been obtained within 3 months of the execution date of the transaction may be requested.

Concession code 014

Evidence required:

  • Contract for Sale
  • Transfer Instrument
  • Evidence of 75% equity in the new property
  • Be in receipt of one of the following at the time of the transactions:
    • Services Australia age pension or a Department of Veterans’ Affairs age pension equivalent
    • A Services Australia disability support pension and be 50 years of age or over
    • Hold a Veteran Gold Card

RELATED PARTY TRANSACTIONS - EVIDENCE OF VALUE
A full property valuation report by a certified valuer, for the ACT Revenue Office and for conveyance duty purposes, which must have been obtained within 3 months of the execution date of the transaction may be requested.

Concession code 015

Evidence required:

  • Contract for Sale
  • Transfer Instrument
  • Evidence of 75% equity in the new property
  • Be in receipt of one of the following at the time of the transactions:
    • Services Australia age pension or a Department of Veterans’ Affairs age pension equivalent
    • A Services Australia disability support pension and be 50 years of age or over
    • Hold a Veteran Gold Card

RELATED PARTY TRANSACTIONS - EVIDENCE OF VALUE
A full property valuation report by a certified valuer, for the ACT Revenue Office and for conveyance duty purposes, which must have been obtained within 3 months of the execution date of the transaction may be requested.

Pensioner Duty Deferral Scheme

Concession code 403

Evidence required:

  • Contract for Sale
  • Be in receipt of one of the following at the time of the transactions:
    • Services Australia age pension or a Department of Veterans’ Affairs age pension equivalent
    • A Services Australia disability support pension and be 50 years of age or over
    • Hold a Veteran Gold Card

RELATED PARTY TRANSACTIONS - EVIDENCE OF VALUE
A full property valuation report by a certified valuer, for the ACT Revenue Office and for conveyance duty purposes, which must have been obtained within 3 months of the execution date of the transaction may be requested.

Concession code 404

Evidence required:

  • Contract for Sale
  • Be in receipt of one of the following at the time of the transactions:
    • Services Australia age pension or a Department of Veterans’ Affairs age pension equivalent
    • A Services Australia disability support pension and be 50 years of age or over
    • Hold a Veteran Gold Card

RELATED PARTY TRANSACTIONS - EVIDENCE OF VALUE
A full property valuation report by a certified valuer, for the ACT Revenue Office and for conveyance duty purposes, which must have been obtained within 3 months of the execution date of the transaction may be requested.

Off the plan unit duty exemption scheme

Concession code 405

Supporting documents required

The following supporting documentation must be kept for this transaction for at least five (5) years, from the date of settlement or completion:

  • Contract for Sale
  • Transfer form or new crown lease

RELATED PARTY TRANSACTIONS - EVIDENCE OF VALUE
A full property valuation report by a certified valuer, for the ACT Revenue Office and for conveyance duty purposes, which must have been obtained within 3 months of the execution date of the transaction may be requested.

Eligible Owner-Occupier transaction

Concession code 406

Supporting documents required

The following supporting documentation must be kept for this transaction for at least five (5) years, from the date of settlement or completion:

  • Contract for Sale
  • Transfer form or new crown lease

RELATED PARTY TRANSACTIONS - EVIDENCE OF VALUE
A full property valuation report by a certified valuer, for the ACT Revenue Office and for conveyance duty purposes, which must have been obtained within 3 months of the execution date of the transaction may be requested.

RZ1 Unit Duty Exemption Scheme

Concession code 407

Supporting documents required

The following supporting documentation must be kept for this transaction for at least five (5) years, from the date of settlement or completion:

  • Contract for sale
  • Transfer form (noting must be first sale since unit titling only)

RELATED PARTY TRANSACTIONS – EVIDENCE OF VALUE

A full property valuation report by a certified valuer, for the ACT Revenue Office and for conveyance duty purposes, which must have been obtained within 3 months of the execution date of the transaction may be requested.

Owner-occupier duty concession

Concession code 401

Supporting documents required

The following supporting documentation must be kept for this transaction for at least five (5) years, from the date of settlement or completion:

  • Contract for Sale
  • Transfer form or new crown lease

Concession code 402

Supporting documents required

The following supporting documentation must be kept for this transaction for at least five (5) years, from the date of settlement or completion:

  • Contract for Sale
  • Transfer form or new crown lease

RELATED PARTY TRANSACTIONS - EVIDENCE OF VALUE
A full property valuation report by a certified valuer, for the ACT Revenue Office and for conveyance duty purposes, which must have been obtained within 3 months of the execution date of the transaction may be requested.

Deferred Duty

Concession code 007

Evidence required:

  • Contract for Sale
  • Certificate of Occupancy and Use
  • Transfer form or new crown lease
  • Full Home Loan application lodged through your financial institution
  • Evidence of total income for all applicants (Full income tax returns from the year prior)
  • Self-employed - BAS statements; profit and loss statements
  • Birth certificates of youngest child (This will determine income threshold for applicants)
  • Evidence of name change - if applicable

RELATED PARTY TRANSACTIONS - EVIDENCE OF VALUE
A full property valuation report by a certified valuer, for the ACT Revenue Office and for conveyance duty purposes, which must have been obtained within 3 months of the execution date of the transaction may be requested.

Concession code 008

Evidence required:

  • Contract for Sale
  • Certificate of Occupancy and Use
  • Transfer form or new crown lease
  • Full Home Loan application lodged through your financial institution
  • Evidence of total income for all applicants (Full income tax returns from the year prior)
  • Self-employed - BAS statements; profit and loss statements
  • Birth certificates of youngest child (This will determine income threshold for applicants)
  • Evidence of name change - if applicable

RELATED PARTY TRANSACTIONS - EVIDENCE OF VALUE
A full property valuation report by a certified valuer, for the ACT Revenue Office and for conveyance duty purposes, which must have been obtained within 3 months of the execution date of the transaction may be requested.

Concession code 009

Evidence required:

  • Contract for Sale
  • If born in Australia - Full Australian Birth Certificate
  • If Born outside of Australia ONE of the following:
    • Australian passport
    • New Zealand passport
    • International passport and Citizenship Certificate
    • International passport and current Australian Visa issued for entry into Australia (VEVO)
  • Related parties transaction - settlement statement, evidence of the amount paid for the property i.e. bank statement showing amounts being transferred between the parties (amount must be more than grant amount)
  • evidence of name change - if applicable

Concession code 009

Evidence required:

  • Contract for Sale
  • Contract to build
  • Evidence of first progress payment made for owner builders (for owner builders only)
  • For related party transactions - evidence of the amount paid  for property
  • Certificate of Occupancy and Use
  • Related parties transaction - settlement statement; evidence of bank statement showing amounts being transferred between the parties (amount must be more than grant amount)
  • evidence of name change - if applicable

If the First Home Owner Grant was directly lodged with the ACT Revenue Office each applicant must provide copies of at least one document form each of the four identity categories below.

Category 1

If born in Australia

  • Full Australian birth certificate issued by Registrar of Births, Deaths and Marriages

If born overseas, one of the following must be provided

  • Australian passport
  • New Zealand passport
  • International passport and Citizenship Certificate
  • International passport and current Australian Visa issued for entry into Australia (VEVO)
Category 2
  • Australian drivers licence, learners permit or provisional licence (preferred document)
  • Passport
  • Photo identification from place of work
Category 3
  • Medicare card (preferred document)
  • Motor vehicle registration
  • Centrelink or Department of Veterans Affairs card
  • Security guard or crowd control licence
  • Tertiary education institution ID card
Category 4
  • Utility documents showing applicant's name and current residential address (preferred document)
  • Insurance policy showing applicant's name and current residential address
  • Loan documents from a financial institution (showing the purchase property address as security)

If the application for the First Home Owner Grant was made through the financial institution, it must be approved prior to the deferral of duty application being made with the ACT Revenue Office.

Other Assistance Schemes

Concession code 010

Evidence required:

  • Contract for Sale
  • Transfer Instrument
  • Be a participant of the National Disability Insurance Scheme and be in receipt of an individual funding package at the time of the transaction

RELATED PARTY TRANSACTIONS - EVIDENCE OF VALUE
A full property valuation report by a certified valuer, for the ACT Revenue Office and for conveyance duty purposes, which must have been obtained within 3 months of the execution date of the transaction may be requested.

Concession code 011

Evidence required:

  • Asbestos Insulation Eradication Buyback Concession Application Form
  • Contract for Sale
  • Transfer Instrument
  • Deed of surrender for the affected property signed by the Territory

Concession code 012

Evidence required:

  • Contract for Sale
  • Transfer Instrument
  • Eligible impacted properties - Loose fill asbestos insulation eradication buyback concession scheme application form
  • Deed of surrender for the impacted property signed by the Territory
  • Contract for sale
  • Transfer form
  • Evidence of the special disability trust, identifying the beneficiary of the trust
  • Contract for sale
  • Transfer form
  • An application for exemption in writing to the Commissioner addressing each of the issues specified in the guidelines that are relevant to the transaction, including an estimate of the value of the land
  • Where the transferor is a trustee or beneficiary of a trust, a copy of the stamped trust deed and any amendments
  • Where the transferor is a trustee of a unit trust, a copy of the stamped trust deed and the latest balance sheet of the unit trust
  • Where the transferor is a company, a copy of the memorandum and articles of association, and the latest balance sheet to the company, together with a certified copy of the share register

Aggregation

DetailsSupporting documentation
Duties Act 1999 24(2)(a) - Transactions are for the purpose of acquiring 2 or more blocks of land in the same subdivision for the purpose of developing the blocks for resale
  • Contract for Sale/Agreement for each separate dutiable property within the 12 month period
  • Evidence of resale of each property
Duties Act 1999 24(2)(b) - Transactions are for the purpose of purchasing 2 or more units in the same units plan under the Unit Titles Act 2001 for the purpose of investment
  • Contract for Sale/Agreement for each separate dutiable property within the 12 month period
  • Evidence of investment for each property i.e. rental agreements, tax return
Duties Act 1999 24(2)(c) - Transactions are for the purpose of acquiring 2 or more parcels of shares in a company or 2 or more parcels of units in a units trust scheme which parcels either alone or together with a lease or licence give an entitlement to occupy 2 or more areas that are on a single parcel of land
  • Evidence of transfer of share in a company or units in a units trust scheme for each parcel
  • Evidence of entitlement to occupy i.e. lease, licence to occupy
DetailsSupporting documentation
Duties Act 1999 24(2)(d) - Would not be just and reasonable for the transactions to be so aggregated
  • Contract for Sale/Agreement for each separate dutiable property within the 12 month period
  • Application made to the ACT Revenue Office stating reasons why it would not be just and reasonable for the transaction to be so aggregated.

Matrimonial Transfers

Documents identifying the transfer is made under and in conformity with one of the following agreements:

Concession Code: 232F

  • Agreement to transfer property
  • Court Order (made under the Family Law Act 1975 or the Married Persons Property Act 1986

Concession Code: 232F

  • Agreement to transfer property
  • Any Order of a Court for the distribution of property consequent on the end of a relationship

Concession Code: 232G

  • Agreement to transfer property
  • Binding financial agreement made under the Family Law Act 1975 (Cwlth) Sections 90B, 90C or 90D

Concession Code: 232H

  • Agreement to transfer property
  • Financial Agreement made under the Family Law Act 1975 (Cwlth) Sections 90UB, 90UC or 90UD

Concession Code: 232I

  • Agreement to transfer property
  • Domestic Relationship Agreement or Termination Agreement under the Domestic Relationships Act 1994

Deceased Estates and other Exemptions

Concession Code: 232D

  • Transmission Application
  • Documents identifying the transfer is made under and in conformity with the Will, Probate Application or Letters of Administration of the deceased person may be requested
  • A Codicil if applicable (A Codicil amends, rather than replace, a previously executed will.  Such amendments may add or revoke provisions of the Will
  • A deed of family arrangement (if applicable)

Concession Code: 232D2

  • Transfer Document
  • Documents identifying the transfer is made in partial conformity with the Will, Probate Application or Letters of Administration of the deceased person may be requested
  • A Codicil if applicable (A Codicil amends, rather than replaces, a previously executed will). Such amendments may add or revoke provisions of the Will
  • A Deed of Family Arrangement (if applicable)
  • Documents evidencing the estimated market value of the property
  • Documents evidencing the percentage of the transfer that is not in conformity with the Will

    • NOTE: After lodging a transfer and using code 232D2 an assessment for duty will be made on that part of the transaction that is not in conformity with the Will.   You may be contacted by the ACT Revenue Office to provide further information.

Concession Code: 071

  • Legal documents identifying the transferor has  been placed in receivership and has a trustee in bankruptcy or a liquidator appointed
  • Agreement to transfer

Concession Code: 072

  • Statutory declarations by both parties stating that:
    • the property being transferred is their principal place of residence as at the relevant date;
    • they are or were in a domestic relationship at the relevant date;
    • the dates that they lived at the property.
  • Where the transfer results in the property being held by the parties as tenants in common in shares that are proportionate to their contribution towards the purchase and improvement of the property, evidence of the proportionate contribution is required:
    • Statutory declarations by both parties attesting to the date and purchase price of the property;
    • Evidence of cash or monetary contributions made toward the purchase of the property by each party ie. Bank statements, loan documents;
    • Financial agreements between parties in respect of the purchase; and
    • Details of bank accounts from which deposits and regular mortgage payments are made.

Concession Code: 232C

  • Contract for sale
  • Transfer form

Concession Code: 073A

  • Contract for sale
  • Transfer form
  • Evidence that the entity is declared by the minister and is a provider of community housing in the ACT

Concession Code: 232C

  • Agreement or grant of Crown lease to a non-commercial Commonwealth authority

Concession Code: 232B

  • Agreement or grant of Crown lease to a hospital or school or trustee's of a hospital or school

Concession Code: 065

  • Agreement to transfer under Fair Work (Registered Organisations) Act 2009 (Cwlth)

Concession Code: 066

  • Agreement to transfer to a prescribed person

Concession Code: 067

  • Transfer documents for the conversion of property to unit title
  • Transfer or Crown lease

Concession Code: 068

  • For the surrender and regrant of a Crown lease, Crown lease and regrant documents

Concession Code: 068A

  • For the surrender and regrant of a Crown lease with additional land, Crown lease and regrant documents identifying additional land
  • valuation for the additional land

Concession Code: 051

  • Crown lease
  • Application to register the Crown lease
  • Determination and surrender of a Crown lease
  • Letter from ACT Environment, Planning and Sustainable Development (if applicable)

Trusts

Concession code 054

Evidence and documents required:

  • Transfer form
  • Establishment of trust
  • Evidence of full duty paid
  • Deed or Agreement appointing the new trustee and retirement of the existing trustee
  • Evidence of an undertaking that existed before 1 July 1998 to become a registered scheme
  • Deed or agreement for the retirement of the existing trustee and/or Deed or Agreement appointing the new trustee for a self managed superannuation fund within the meaning of the Superannuation Industry (Supervision) Act 1993 (Cwlth)

Concession code 055

Evidence and documents required:

  • Transfer form
  • Establishment of trust, managed investment scheme or registered scheme
  • Evidence of full duty paid.

At least one of the following:

  • Deed or Agreement appointing the new custodian or agent of the responsible entity
  • Contract/agreement to transfer property to custodian or agent of the responsible entity
  • Deed or Agreement appointing the new custodian or  agent of the responsible entity as custodian or agent of the scheme
  • Deed or Agreement appointing the new responsible entity
  • Deed or Agreement appointing the new custodian or agent of the responsible entity of the scheme as custodian or agent of the scheme.

Concession code 056

Evidence required:

  • Transfer form
  • Declaration of trust made by an apparent purchaser in respect of an identified dutiable property in the ACT
  • Agreement to transfer dutiable property from an apparent purchaser
  • Evidence of the real purchaser providing funds for the purchase of the dutiable property.

Concession code 057

Evidence required:

  • Transfer form
  • Declaration of trust made by an apparent purchaser in respect of an identified dutiable property in the ACT
  • Original agreement to transfer dutiable property to the purchaser or nominee named in the contract for sale
  • Evidence of full duty paid on the initial purchase transferred to the nominee - ie the trustee

Concession code 058

Evidence and documents required:

  • Transfer form
  • Establishment of trust identifying  beneficiaries of the trust
  • Evidence of full duty paid
  • Deed or Agreement to transfer property to beneficiary.

Concession code 060

Evidence required:

  • Transfer form
  • Establishment of trust and evidence that the property is held by a responsible entity of a managed investment scheme
  • Evidence of full duty being paid on the transfer of dutiable property to the trustee of the responsible entity of a managed investment scheme
  • Declaration of trust appointing a trustee of dutiable property on trust for a responsible entity of a managed investment scheme.

Superannuation

Concession code 062

Evidence required:

  • Contract for sale
  • Transfer form
  • An application for an assessment of duty in accordance with this section is to be accompanied by the following:
    • a brief explanation of the background to the transfer and the entitlements to be extinguished and created;
    • copies of the governing rules of the complying superannuation funds concerned;
    • a statement of the property to be transferred;
    • a copy of each instrument relating to the transfer;
    • a statement from a trustee (or a director of a corporate trustee) of each of the superannuation funds concerned stating that, in the opinion of the trustee (or director), the fund will be a complying Superannuation fund within 12 months after the transfer occurs;
    • The commissioner may require further information.

A complying superannuation fund includes a complying approved deposit fund and an eligible rollover fund.

Concession code 063

Evidence required:

  • Agreement to transfer property
  • Evidence of full duty paid on the establishment of trust
  • Establishment of the trust identifying relevant fund or trust, custodians  and beneficiaries of the property
  • If applicable, evidence that the fund or trust is established for the benefit of employees of a hospital or school.

Miscellaneous

Concession code 017

Evidence required:

  • Transfer instrument
  • Evidence duty has been paid on the agreement
  • the transfer would be in conformity with the agreement if the transferee was the purchaser under the agreement
  • the purchaser under the agreement and the transferee under the transfer were related people at the time the agreement was entered into
  • Evidence of the trust (if applicable)
  • Declaration of trust (if applicable)

Concession code 074A

Evidence required:

A written statement, signed by all parties and endorsed, or be accompanied by, a certificate in relation to each party given by a solicitor before the signing of the agreement to the effect that the solicitor has advised that party, independently of the other party, containing the following:

  • (i) the effect of the agreement on the rights of the parties under the Domestic Relationships Act 1994;
  • (ii) whether it was advantageous, financially or otherwise, for that party to enter into the agreement;
  • (iii) whether it was prudent for that party to enter into the agreement; and
  • (iv) whether the agreement was fair and reasonable in the light of the circumstances that were then reasonably foreseeable.

Concession code 232

Evidence required:

  • The organisation’s constitution, memorandum of association or other establishing document
  • the organisation’s most recently published annual reports and/or financial statements;
  • a comprehensive outline of all activities carried out by the organisation in the conduct of its business; and
  • if the organisation is seeking a rates exemption - information about the use of the land for which the exemption is sought.

Concession code 202

Evidence required:

  • The organisation’s constitution, memorandum of association or other establishing document, including any amending documents
  • the organisation’s most recently published annual reports and/or financial statements
  • a comprehensive outline of all activities carried out by the organisation in the conduct of its business, and
  • if the organisation is seeking a rates exemption—information about the use of the land for which the exemption is sought.

Concession code 232A

Evidence required:

  • Written submission for corporate reconstruction exemption as detailed in Disallowable Instrument DI2017- 229 Part 9.
  • Diagram of group structure prior to corporate reconstruction
  • Diagram of group structure after corporate reconstruction
  • Estimate of the value of all dutiable property, relevant acquisitions (including the unencumbered value of any ACT land), and motor vehicles to which the application relates, including relevant documents to support the calculations
  • Historical company extracts and searches from the Australian Securities and Investments Commission, or other relevant documents i.e. extracts from the registers of shareholders.

Concession code 115H

Evidence required:

  • Transfer instrument
  • Valuation of the property
  • Legal documents identifying the transferor has  been placed in receivership and has a trustee in bankruptcy or a liquidator appointed

Concession code 029

Evidence required:

  • Transfer instrument
  • Valuations for conveyance duty purposes for each property

Concession code 028

Evidence required:

Concession code 201

Evidence required:

  • Transfer instrument
  • Contract for sale

Concession code 095

Evidence required:

  • Transfer instrument
  • Valuation of the property

Concession code 115G

Evidence required:

  • Transfer instrument
  • Valuation of the property

Concession code 115J

Evidence required:

  • Transfer instrument
  • Valuation of the property

Concession code 231

Evidence required:

  • Transfer instrument
  • Valuation of the property

Concession code 205

Only to be used when there is change in the form of tenancy e.g. from Joint Tenants to Tenants in Common in equal shares or from Tenants in Common in equal shares to Joint Tenants and there is no change of beneficial ownership.

Document required:

  • Transfer instrument

A partial transfer is a transfer of less than a 100% interest in the property you are transferring.

Documents to be retained.

  • The transfer document
  • The documents indicating the proportion to be transferred
  • Documents evidencing the market value of the property and the proportional value of the interest transferred.

Note: After lodging a transfer and using code 200 an assessment for duty will be made on that part of the transaction that is transferred to the transferee.  You may be contacted by the ACT Revenue Office to provide further information.