Disability duty concession scheme

The ACT Government announced the Disability Duty Concession Scheme (DDCS) as part of the 2016-17 budget. The DDCS encourages adults with a long-term and permanent disability, who may otherwise rely on government accommodation, to find longterm accommodation to suit their needs.

If you’re eligible, the scheme exempts you from having to pay duty if you have a long-term and permanent disability and you want to purchase a home as your principal residence. It’s available to ACT residents who have qualified for an individual funding package under the National Disability Insurance Scheme (NDIS). NDIS participants are individuals with a long-term and permanent intellectual, physical, sensory or psychiatric disability that significantly impacts their level of function.

Eligible transactions

The DDCS can apply to the purchase of a home or block or vacant land with a transaction date of 1 July 2016 or later. The transaction date is the date of grant, transfer, or agreement for transfer (whichever is first - not the settlement date).

Eligibility

Under the DDCS, you pay no duty on an eligible transaction if you meet the following eligibility requirements:

Are you a participant of the National Disability Insurance Scheme (NDIS) and in reciept of an individual funding package?

Property requirements

You and your domestic partner cannot have owned any property - other than the property you’re buying under the DDCS - in the two years leading up to the transaction date.

This requirement doesn’t apply to the property that you or your domestic partner must give up ownership in because of any of the following:

Residency requirements

If you’re eligible for the DDCS, you must live in the home as your principal place of residence for a continuous period of at least one year, beginning within a year of the settlement date or the date the construction of your new home is complete.

The Commissioner for ACT Revenue can extend the time for you to meet the residency requirements, approve a shorter residency period or exempt you from the residency requirements. The commissioner can do this only:

Previous concessions

To apply for the DDCS, you also cannot have previously received a concession under the:

How to apply

Your application should include the following documentation:

You have a limited window to apply for the DDCS. The ACT Revenue Office has to receive your completed application by the date the duty must be paid:

Post your application to:

ACT Revenue Office
PO BOX 293
Civic Square ACT 2608.

To enable us to efficiently process your application, please submit your application, along with all the necessary supporting documents, at least 10 working days before you need approval. Incomplete applications delay processing time.

What happens next?

If we approve your application, we’ll notify you in writing. If we don’t approve your application, your duty is due either within 90 days of the date of the agreement for transfer or, for an off-the-plan agreement, within 14 days of whichever comes first – the agreement is completed, the purchaser transfers interest under the agreement, it’s been a year since the date of the agreement, or a Certificate of Occupancy has been issued.