Codes and supporting documents

Concession code: 406

From 1 July 2021 to present

Information and eligibility criteria are available on the Conveyance Duty webpage.

The concession reduces the amount of duty payable on an owner occupier transaction.

You can apply for this duty rate if you are acquiring less than 100 per cent of the property under a different concession or exemption, which will still result in a duty liability.

The benefit of the concession is already built into the calculation of duty for related concessions, such as the Home Buyer Concession Code Scheme, so you do not need to claim this concession code in addition to the Home Buyer Concession Scheme.

Evidence 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 instrument or new Crown lease

This evidence must be available for the ACT Revenue Office to review, if requested.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

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: HBC24

From 1 July 2024 to present

Information and eligibility criteria are available on the Home Buyer Concession Scheme webpage.

This concession code is used for the purchase of all properties by an eligible home buyer under the Home Buyer Concession Scheme.

From 1 July 2024, the Concession Code has been updated to HBC24.

For agreements entered into on or after 1 July 2024, the evidence required:

• Contract for Sale
• Certificate of Occupancy and Use
• Transfer instrument 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)
  • If 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)

This evidence must be available for the ACT Revenue Office to review, if requested.

For transactions between 1 January 2017 to 30 June 2024, use Concession Code 013 (Established Property); 001 (New Build House) and 002 (Land), as relevant. Further information on these prior Concession Codes can be found under the ‘Historical Concession Codes’ heading at the bottom of this webpage.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met (or will be met) before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

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: FVC24

From 1 July 2024 to present

Information and eligibility criteria are available on the Home Buyer Concession Scheme webpage.

This concession code is used for the purchase of a property utilising the family violence eligibility criteria under the Home Buyer Concession Scheme from 1 July 2024.

If you are not utilising the family violence provisions, you should use (Concession Code HBC24).

For agreements entered into on or after 1 July 2024 only, the evidence required:

• Family Violence orders under the Family Violence Act 2016
• Injunction ordered under either sections 68B or 114 of the Family Law Act 1975 (Cwlth)
• Contract for Sale
• Certificate of Occupancy and Use
• Transfer instrument or new Crown lease
• Full Home Loan application lodged through your financial institution
• Evidence of taxable income for all applicants (full income tax returns from the year prior)
  • If 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)

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met (or will be met) before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

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: DPS25

From 27 May 2025 to present

Information and eligibility criteria are available on the Home Buyer Concession Scheme webpage.

This concession code is used for the purchase of a property utilising the separation eligibility criteria under the Home Buyer Concession Scheme from 27 May 2025.

To be eligible for this concession code, the Commissioner must be satisfied that:

• there has been a dissolution, annulment or irretrievable breakdown of the domestic relationship, and
• you are not cohabitating with the spouse and there is no likelihood of cohabitation being resumed.

You should only use this code if you have a spouse from whom you are separated.

For agreements entered into on or after 27 May 2025, the following evidence is required:

• Contract for Sale
• Certificate of Occupancy and Use
• Transfer instrument or new Crown lease
• Full Home Loan application lodged through your financial institution
• Evidence of the assessed income for all applicants (full income tax returns from the year prior)
  • If 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)
• A statutory declaration with the following information:
  • The name of your former spouse/domestic partner
  • The date of birth of your former spouse/domestic partner
  • The date you were married or commenced your de facto relationship
  • The date you separated
  • Your former spouse/domestic partner's current address (if known)
  • A statement to the effect that you do not live together and there is no likelihood of cohabitation resuming.

In addition, you may provide any of the following as supporting evidence (if relevant):

• Applications for Divorce
• Orders of a court
• Financial agreements made under the Family Law Act 1975 (Cwlth)
• Binding financial agreements
• Separation agreements
• Mediation agreements
• Family dispute resolution agreements

This evidence must be available for the ACT Revenue Office to review, if requested.

All duty concessions and exemptions are self-assessed, you are obligated to ensure that all the eligibility criteria have been met (or will be met) before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

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 PDC24

From 1 July 2024 to present

Information and eligibility criteria are available on the Pensioner Duty Concession Scheme webpage.

For transactions from 1 July 2024, the Concession Code is PDC24. This concession code is used for the purchase of any type of property by an eligible pensioner.

Before 1 July 2024, Concession Codes 003 (House) and 004 (Land) for the Pensioner Duty Concession Scheme are used, as relevant. Further information on these prior Concession Codes can be found under the ‘Historical Concession Codes’ heading at the bottom of this webpage.

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

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met (or will be met) before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

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: DPS25

From 1 July 2025 to present

Information and eligibility criteria are available on the Pensioner Duty Concession Scheme webpage.

This concession code is used for the purchase of a property utilising the separation eligibility criteria under the Pensioner Duty Concession Scheme from 1 July 2025.

To be eligible for this concession code, the Commissioner must be satisfied that:

• there has been a dissolution, annulment or irretrievable breakdown of the domestic relationship, and
• you are not cohabitating with the spouse and there is no likelihood of cohabitation being resumed.

You should only use this code if you have a spouse from whom you are separated.

For agreements entered into on or after 1 July 2025, the following evidence is 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
• Evidence of name change (if applicable)
• A statutory declaration with the following information:
  • The name of your former spouse/domestic partner
  • The date of birth of your former spouse/domestic partner
  • The date you were married or commenced your de facto relationship
  • The date you separated
  • Your former spouse/domestic partner's current address (if known)
  • A statement to the effect that you do not live together and there is no likelihood of cohabitation resuming.

In addition, you may provide any of the following as supporting evidence (if relevant):

• Applications for Divorce
• Orders of a court
• Financial agreements made under the Family Law Act 1975 (Cwlth)
• Binding financial agreements
• Separation agreements
• Mediation agreements
• Family dispute resolution agreements

This evidence must be available for the ACT Revenue Office to review, if requested.

All duty concessions and exemptions are self-assessed, you are obligated to ensure that all the eligibility criteria have been met (or will be met) before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

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 010

From 1 July 2016 to present

Information and eligibility criteria are available on the Disability Duty Concession Scheme webpage.

This concession code is used for any property type.

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

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met (or will be met) before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

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: DPS25

From 1 July 2025 to present

Information and eligibility criteria are available on the Disability Duty Concession Scheme webpage .

This concession code is used for the purchase of a property utilising the separation eligibility criteria under the Disability Duty Concession Scheme from 1 July 2025.

To be eligible for this concession code, the Commissioner must be satisfied that:

• there has been a dissolution, annulment or irretrievable breakdown of the domestic relationship, and
• you are not cohabitating with the spouse and there is no likelihood of cohabitation being resumed.

You should only use this code if you have a spouse from whom you are separated.

For agreements entered into on or after 1 July 2025, the following evidence is required:

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
• Evidence of name change (if applicable)
• A statutory declaration with the following information:
  • The name of your former spouse/domestic partner
  • The date of birth of your former spouse/domestic partner
  • The date you were married or commenced your de facto relationship
  • The date you separated
  • Your former spouse/domestic partner's current address (if known)
  • A statement to the effect that you do not live together and there is no likelihood of cohabitation resuming.

In addition, you may provide any of the following as supporting evidence (if relevant):

• Applications for Divorce
• Orders of a court
• Financial agreements made under the Family Law Act 1975 (Cwlth)
• Binding financial agreements
• Separation agreements
• Mediation agreements
• Family dispute resolution agreements

This evidence must be available for the ACT Revenue Office to review, if requested.

All duty concessions and exemptions are self-assessed, you are obligated to ensure that all the eligibility criteria have been met (or will be met) before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

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 405

From 1 July 2021 to present

Information and eligibility criteria are available on the Off the Plan Unit Duty Exemption Scheme webpage.

The concession code is used for off the plan purchases, which includes units and townhouses. This is different from RZ1 Unit Duty Exemption (Concession Code 407) which applies for the first transfer of an RZ1 unit after unit titling.

Evidence 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 instrument or new Crown lease

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

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 407

From 27 November 2023 to present

Information and eligibility criteria are available on the RZ1 Unit Duty Exemption Scheme webpage.

This concession code is used only for the first transfer of an RZ1 unit in an off the plan purchase after unit titling. The exemption has different eligibility conditions from the Off the Plan Unit Duty Exemption (Concession Code 405).

Evidence 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 instrument (noting must be first sale since unit titling only)

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

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 064A

From 1 July 2024 to present

Information and eligibility criteria are available on the Alternate Finance webpage.

Evidence required:

• Transfer instrument between individual and financial institution as co-owners (first transfer)
• Lease agreement between individual and financial institution for a fixed period
• Transfer instrument from financial institution to individual

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 064B

From 1 July 2024 to present

Information and eligibility criteria are available on the Alternate Finance webpage.

Evidence required:

• Contract of sale between individual (as agent for financial institution) and another person
• Transfer instrument to financial institution
• Contract of sale between individual and financial institution (entered at time the financial institution was transferred title)
• Transfer instrument from financial institution to individual identified in contract of sale

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 064C

From 1 July 2024 to present

Information and eligibility criteria are available on the Alternate Finance webpage.

Evidence required:

• Contract of sale between individual (as agent for financial institution) and another person
• Transfer instrument to financial institution
• Lease agreement between individual and financial institution for a fixed period
• Option to purchase land from financial institution to individual identified in lease (entered at the same time as lease)
• Transfer instrument and evidence of exercise of the option to purchase

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 064D

From 1 July 2024 to present

Information and eligibility criteria are available on the Alternate Finance webpage.

Evidence required:

• Transfer instrument to individual
• Declaration of trust made by individual in favour of financial institution
• Lease agreement between individual and financial institution for a fixed period
• Transfer instrument from financial institution to individual of beneficial interest

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 064E

From 1 July 2024 to present

Information and eligibility criteria are available on the Alternate Finance webpage.

Evidence required:

• Documentation for arrangement between individual and financial institution under section 64A, 64B, 64C or 64D of the Duties Act 1999
• Transfer instrument from financial institution to another financial institution
• Transfer instrument from second financial institution to individual

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 064F

From 1 July 2024 to present

Information and eligibility criteria are available on the Alternate Finance webpage.

Evidence required:

• Documentation for arrangement between individual and financial institution under section 64A, 64B, 64C or 64D of the Duties Act 1999
• Documents evidencing date of death and transfers related to the arrangement
• Transfer instrument from the individual or financial institution to another individual
• Will or intestacy arrangements of individual who is deceased (if applicable)

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code HB24D

From 1 July 2024 to present

Information and eligibility criteria are available on the Deferred Duty webpage.

The duty deferral must be claimed when you complete your Buyers Verification Declaration. Late applications cannot be accepted under the Duties Act 1999.

From 1 July 2024, this code is used for the deferral of conveyance duty that would otherwise be payable on the purchase of a property.

If you are seeking a concession on the conveyance duty that would otherwise be payable, you could consider the Home Buyer Concession Scheme. For transactions from 1 July 2024 the Home Buyer Concession Scheme Concession Code HBC24).

For transactions before 1 July 2024 that you want to defer (noting you must apply at the time of completing your Buyers Verification Declaration) you could use:

• 007 Home Buyer Concession – House – Deferred duty; or
• 008 Home Buyer Concession – Land – Deferred duty.

Further information on these prior Concession Codes can be found under the ‘Historical Concession Codes’ heading at the bottom of this webpage.

Evidence required:

• Contract for Sale
• Transfer instrument 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)
  • If 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)

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

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 FV24D

From 1 July 2024 to present

Information and eligibility criteria are available on the Home Buyer Concession Scheme webpage.

This concession code is used for deferring the payment of any additional duty payable on the purchase of a property utilising the family violence eligibility criteria under the Home Buyer Concession Scheme from 1 July 2024.

If you are seeking a concession on the conveyance duty that would otherwise be payable, you could consider the Home Buyer Concession Scheme (Family Violence). For transactions from 1 July 2024 the concession code is FVC24).

For agreements entered into on or after 1 July 2014 only, the evidence required:

• Family Violence orders under the Family Violence Act 2016
• Injunction ordered under either sections 68B or 114 of the Family Law Act 1975 (Cwlth)
• Contract for Sale
• Certificate of Occupancy and Use
• Transfer instrument or new Crown lease
• Full Home Loan application lodged through your financial institution
• Evidence of taxable income for all applicants (full income tax returns from the year prior)
  • If 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)

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met (or will be met) before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

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.

From 27 May 2025 to present

Information and eligibility criteria are available on the Home Buyer Concession Scheme webpage. Further information on Deferred Duty and the eligibility conditions are available on the Deferred Duty webpage.

This concession code is used for deferring the payment of any additional duty payable on the purchase of a property utilising the separation eligibility criteria under the Home Buyer Concession Scheme from 27 May 2025.

You should only use this code if you have a spouse from whom you are separated and you want to defer any duty that would be payable. For agreements entered into on or after 27 May 2025, the following evidence is required:

• Contract for Sale
• Certificate of Occupancy and Use
• Transfer instrument or new Crown lease
• Full Home Loan application lodged through your financial institution
• Evidence of the assessed income for all applicants (full income tax returns from the year prior)
  • If 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)
• A statutory declaration with the following information:
  • The name of your former spouse/domestic partner
  • The date of birth of your former spouse/domestic partner
  • The date you were married or commenced your de facto relationship
  • The date you separated
  • Your former spouse/domestic partner's current address (if known)
  • A statement to the effect that you do not live together and there is no likelihood of cohabitation resuming.

In addition, you may provide any of the following as supporting evidence (if relevant):

• Applications for Divorce
• Orders of a court
• Financial agreements made under the Family Law Act 1975 (Cwlth)
• Binding financial agreements
• Separation agreements
• Mediation agreements
• Family dispute resolution agreements

This evidence must be available for the ACT Revenue Office to review, if requested.

All duty concessions and exemptions are self-assessed, you are obligated to ensure that all the eligibility criteria have been met (or will be met) before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

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 PD24D

From 1 July 2024 to present

This concession code is used to defer any remaining duty payable (after the concession has been applied) on the purchase of a property utilising the Pensioner Duty Concession Scheme (PDCS) eligibility criteria.

Further information on Deferred Duty and the eligibility conditions are available on the Deferred Duty webpage and the Pensioner Duty Concession Scheme webpage.

The duty deferral must be claimed when you complete your Buyers Verification Declaration. Late applications cannot be accepted under the Duties Act 1999.

Before 1 July 2024, Concession Codes 003 (House) and 004 (Land) for the Pensioner Duty Concession Scheme are used, as relevant. Further information on these prior Concession Codes can be found under the ‘Historical Concession Codes’ heading at the bottom of this webpage.

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

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met (or will be met) before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

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.

From 1 July 2025 to present

Further information on Deferred Duty and the eligibility conditions are available on the Deferred Duty webpage and the Pensioner Duty Concession Scheme webpage.

The duty deferral must be claimed when you complete your Buyers Verification Declaration. Late applications cannot be accepted under the Duties Act 1999.

Before 1 July 2024, Concession Codes 003 (House) and 004 (Land) for the Pensioner Duty Concession Scheme are used, as relevant. Further information on these prior Concession Codes can be found under the ‘Historical Concession Codes’ heading at the bottom of this webpage.

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

• Evidence of name change (if applicable)
• A statutory declaration with the following information:
  • The name of your former spouse/domestic partner
  • The date of birth of your former spouse/domestic partner
  • The date you were married or commenced your de facto relationship
  • The date you separated
  • Your former spouse/domestic partner's current address (if known)
  • A statement to the effect that you do not live together and there is no likelihood of cohabitation resuming.

In addition, you may provide any of the following as supporting evidence (if relevant):

• Applications for Divorce
• Orders of a court
• Financial agreements made under the Family Law Act 1975 (Cwlth)
• Binding financial agreements
• Separation agreements
• Mediation agreements
• Family dispute resolution agreements

This evidence must be available for the ACT Revenue Office to review, if requested.

All duty concessions and exemptions are self-assessed, you are obligated to ensure that all the eligibility criteria have been met (or will be met) before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

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 PDD25

From 1 July 2024 to present

Information and eligibility criteria are available on the Pensioner Duty Deferral Scheme webpage.

For transactions from 1 July 2024, Concession Code PDD25 is used. This concession code was used for deferring duty on the purchase of any property by a pensioner.

For before 1 July 2024, Concession Codes 014 (House) and 015 (Land) for the Pensioner Duty Deferral Scheme are used, as relevant. Further information on these prior Concession Codes can be found under the ‘Historical Concession Codes’ heading at the bottom of this webpage.

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

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met (or will be met) before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

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

From 03 October 2007 to present

Information and eligibility criteria are available on the Deferred Duty webpage.

The duty deferral must be claimed when you complete your Buyers Verification Declaration. Late applications cannot be accepted under section 75AB (2) of the Duties Act 1999.

This code is used for the deferral of conveyance duty that would otherwise be payable on the purchase of a property. This code does not exempt you from paying duty.

If you are seeking a concession on the conveyance duty that would otherwise be payable, you could consider your eligibility for the Home Buyer Concession Scheme (Concession Code HBC24). Noting, that the First Home Owners Grant was a payment paid to first home buyers, which has been set to $0 from 1 July 2019.

Evidence required:

• Contract for Sale
• 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
• 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)

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Evidence required:

• Contract for Sale
• Transfer Instrument
• Court order under the Family Law Act 1975 (Cwlth) or the Married Persons Property Act 1986
• Any order of a court for the distribution of property consequent on the end of the relationship between partners

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

The transaction is to be made under and in conformity with the court order to be eligible for the exemption.

Voluntary transfers made between the parties (ie: resulting from mediation) may not be eligible for the exemption if transfer is not subsequently confirmed or ordered via a court order.

Evidence required:

• Contract for Sale
• Transfer Instrument
• Financial agreement under the Family Law Act 1975 (Cwlth) sections 90B, 90C, or 90D for married parties

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

This concession code applies to married couples who have made a transfer in accordance with their financial agreement.

The transaction is to be made under and in conformity with the financial agreement to be eligible for the exemption. Noting that there is a requirement that the financial agreement is in writing under the Family Law Act 1975 (Cwlth).

Voluntary transfers made between the parties (ie: resulting from mediation) not subject to a financial agreement will not be eligible for the exemption.

Evidence required:

• Contract for Sale
• Transfer Instrument
• Financial agreement under the Family Law Act 1975 (Cwlth) sections 90UB, 90UC, or 90UD for de facto parties

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

This concession code applies to de facto couples who have made a transfer in accordance with their financial agreement.

The transaction is to be made under and in conformity with the financial agreement to be eligible for the exemption. Noting that there is a requirement that the financial agreement is in writing under the Family Law Act 1975 (Cwlth).

Voluntary transfers made between the parties (i.e. resulting from mediation) not subject to a financial agreement will not be eligible for the exemption.

Evidence required:

• Contract for Sale
• Transfer Instrument
• Domestic relationship agreement under the Domestic Relationship Act 1994
• Certificate confirming receipt of independent legal advice

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

This concession code applies to de facto couples who have made a transfer in accordance with their financial agreement.

The transaction is to be made under and in conformity with the domestic relationship agreement to be eligible for the exemption. Noting that there is a requirement that the domestic relationship agreement.

Voluntary transfers made between the parties (i.e. resulting from mediation) not subject to a financial agreement will not be eligible for the exemption.

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 232D

From 18 September 2017 to present

Information and eligibility criteria are available on the Conveyance Duty Exemptions webpage.

Evidence required:

• 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
• 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)

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 232D2

From 18 September 2017 to present

Information and eligibility criteria are available on the Conveyance Duty Exemptions webpage.

Evidence required:

• Transmission Application
• Documents identifying that the transfer is made in partial conformity with the Will, Probate Application or Letters of Administration of the deceased person
• 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 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.

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 242

From 1 March 1999 to present

Information and eligibility criteria are available on the Aggregation webpage.

Transaction 1

Section 24(2)(a) of the Duties Act 1999 - 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.

Evidence required:

• Contract for Sale for each separate dutiable property
• Evidence of resale of each property
• Transfer Instrument

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Transaction 2

Section 24(2)(b) of the Duties Act 1999 - 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

Evidence required:

• Contract for Sale for each separate dutiable property
• Evidence of investment for each property (i.e. rental agreements, tax return)

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Transaction 3

Section 24(2)(c) of the Duties Act 1999 - 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 required:

• 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)

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 242D

From 1 March 1999 to present

Information and eligibility criteria are available on the Aggregation webpage.

Section 24(2)(d) of the Duties Act 1999 - Would not be just and reasonable for the transactions to be so aggregated

Evidence required:

• Contract for Sale for each separate dutiable property
• Application to the ACT Revenue Office stating reasons why it would not be just and reasonable for the transaction to be so aggregated.

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 054

From 1 March 1999 to present

Evidence required:

• Transfer instrument
• 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)

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 055

From 1 March 1999 to present

Evidence required:

• Transfer instrument
• 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.

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 056

From 1 March 1999 to present

Evidence required:

• Transfer instrument
• Declaration of trust made by an apparent purchaser in respect of an identified dutiable property in the ACT
• Evidence that the dutiable property has been vested in the apparent purchaser
• Agreement to transfer dutiable property from an apparent purchaser
• Evidence of the real purchaser providing all the funds for the purchase of the dutiable property

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 057

From 1 March 1999 to present

Evidence required:

• Transfer instrument
• 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 (i.e. the trustee)

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 058

From 1 March 1999 to present

Evidence required:

• Transfer instrument
• Establishment of trust identifying beneficiaries of the trust
• Evidence of full duty paid
• Evidence that the property is wholly or substantially the same as the property subject to the declaration of trust
• Deed or Agreement to transfer property to beneficiary.

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 060

From 1 March 1999 to present

Evidence required:

• Transfer instrument
• 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.

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 062

From 1 March 1999 to present

Evidence required:

• Contract for sale
• Transfer instrument
• 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 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

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

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 063

From 1 March 1999 to present

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
• Evidence that the fund or trust is established for the benefit of employees of a hospital or school (if applicable)

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 017

From 1 March 1999 to present

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
• Evidence that 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)

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 074A

From 24 May 2002 to present

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

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 232

From 25 November 2015 to present

Information and eligibility criteria are available on the Charities webpage and in the Revenue Circular GEN010.1, Charitable Organisations – Taxation Administration Act 1999.

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
• If the organisation is seeking a rates exemption - information about the use of the land for which the exemption is sought

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 202

From 25 November 2015 to present

Information and eligibility criteria are available on the Charities webpage and in the Revenue Circular GEN010.1, Charitable Organisations – Taxation Administration Act 1999.

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
• If the organisation is seeking a rates exemption - information about the use of the land for which the exemption is sought.

This evidence must be available for the ACT Revenue Office to review, if requested.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 232A

From 25 November 2015 to present

Information and eligibility criteria are available on the disallowable instrument, Duties (Corporate Reconstruction Transaction Guidelines) Determination 2017 (No 1), DI2017-229. Part 9 of the disallowable instrument outlines the written application requirements.

Evidence required:

• Written submission for corporate reconstruction exemption
• 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 (ASIC), or other relevant documents (i.e. extracts from the registers of shareholders)

This evidence must be available for the ACT Revenue Office to review, if requested.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 115H

From 18 September 2017 to present

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

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 029

From 1 March 1999 to present

Further information on partitions of land is available on the Partitions of Land webpage.

Evidence required:

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

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 028

From 1 March 1999 to present

Evidence required:

• Transfer instrument
• Valuations of the property
• Copy of the Partnership agreement
• If a solicitor is lodging: Transferee declaration – Solicitor or agent acting on their behalf
• If multiple transferees: Non-primary applicant declaration

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 201

From 21 December 2000 to present

Evidence required:

• Transfer instrument
• Contract for sale

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 115G

From 21 December 2000 to present

Evidence required:

• Transfer instrument
• Valuation of the property

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 115J

From 1 July 2009 to present

Evidence required:

• Transfer instrument
• Valuation of the property

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 231

From 18 September 2017 to present

Evidence required:

• Transfer instrument
• Valuation of the property

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

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.

Evidence required:

• Transfer instrument

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

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

Evidence required:

• 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.

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 011

From 19 December 2014 to present

Information and eligibility criteria are available on the Loose-fill Asbestos Buyback Concession Scheme webpage.

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

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 012

From 13 January 2015 to present

Information and eligibility criteria are available on the Eligible Impacted Properties: Loose-fill Asbestos Buyback Concession Scheme webpage.

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

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 073B

From 7 July 2010 to present

Information and eligibility criteria are available on the Special Disability Trust Duty Exemption webpage.

Evidence required:

• Contract for Sale
• Transfer Instrument
• Evidence of the special disability trust, identifying the beneficiary of the trust
• The assessment from the Services Australia Disability Trust Team

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 230

From 1 March 1999 to present

The eligibility conditions for this duty exemption are in section 230 of the Duties Act 1999.

Evidence required:

• Contract for Sale
• Transfer Instrument
• An application for exemption in writing to the Commissioner for ACT Revenue 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 company balance sheet together with a certified copy of the share register.

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 071

From 1 March 1999 to present

Information and eligibility criteria are available on the Conveyance Duty Exemptions webpage.

Evidence required:

• Legal documents identifying the transferor has been placed in receivership and showing that a trustee in bankruptcy or liquidator has been appointed
• Contract for Sale

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 072

From 22 March 2004 to present

Information and eligibility criteria are available on the Conveyance Duty Exemptions webpage and Revenue Circular DAA006.2, Personal Relationship Transfer Exemptions – Duties Act 1999.

Evidence required:

• 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

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 232C

From 18 September 2017 to present

Information and eligibility criteria are available on the Conveyance Duty Exemptions webpage.

Evidence required:

• Contract for sale
• Transfer Instrument

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 073A

From 03 October 2007 to present

Evidence required:

• Contract for sale
• Transfer Instrument
• Evidence that the entity is a declared provider of community housing in the ACT by the Minister. Evidenced currently by a disallowable instrument made under section 73A of the Duties Act 1999 in Duties (Community Housing) Declaration 2007 (No 1), DI2007-250.

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Transfer to certain authorities and other bodies

From 18 September 2017 to present

Further information on the Transfer to certain authorities and other bodies and the eligibility conditions are available on the Conveyance Duty Exemptions webpage.

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 065

From 17 December 2009 to present

Evidence required:

• Contract for sale
• Evidence that the transfer is under the Fair Work (Registered Organisations) Act 2009 (Cwlth), section 82.

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 066

From 1 March 1999 to present

Evidence required:

• Contract for sale to a prescribed person

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Crown lease transactions

From 1 March 1999 to present

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 051

From 1 March 1999 to present

Evidence required:

• 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)

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 013

From 1 July 2019 to 30 June 2024

Information and eligibility criteria from 1 July 2019 to 30 June 2024 are available on the Home Buyer Concession Scheme webpage.

This concession code was used for the purchase of an established property, that excludes a new build house (Concession Code 001) and vacant land (Concession Code 002).

Evidence required:

• Contract for Sale
• Certificate of Occupancy and Use
• Transfer instrument 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)
  • If 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)

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

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 001

From 1 January 2017 to 30 June 2024

Information and eligibility criteria from 1 July 2019 to 30 June 2024 are available on the Home Buyer Concession Scheme webpage.

This concession code was used for the purchase of new build properties, that excludes an established house (Concession Code 013) and vacant land (Concession Code 002).

Evidence required:

• Contract for Sale
• Certificate of Occupancy and Use
• Transfer instrument 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)
  • If 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)

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

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

From 1 January 2017 to 30 June 2024

Information and eligibility criteria from 1 July 2019 to 30 June 2024 are available on the Home Buyer Concession Scheme webpage.

This concession code was used for the purchase of vacant land, that excludes a established house (Concession Code 013) and new houses (Concession Code 001).

Evidence required:

• Contract for Sale
• Certificate of Occupancy and Use
• Transfer instrument 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)
  • If 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)

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

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 007

From 03 October 2007 to 30 June 2024

Information and eligibility criteria are available on the Deferred Duty webpage.

The duty deferral must be claimed when you complete your Buyers Verification Declaration. Late applications cannot be accepted under the Duties Act 1999.

This code was used for the deferral of conveyance duty that would otherwise be payable on the purchase of a property.

If you are seeking a concession on the conveyance duty that would otherwise be payable, you could consider the Home Buyer Concession Scheme.

Evidence required:

• Contract for Sale
• Transfer instrument 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)
  • If 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)

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

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

From 03 October 2007 to 30 June 2024

Information and eligibility criteria are available on the Deferred Duty webpage.

The duty deferral must be claimed when you complete your Buyers Verification Declaration. Late applications cannot be accepted under the Duties Act 1999.

This code was used for the deferral of conveyance duty that would otherwise be payable on the purchase of a property. If you are seeking a concession on the conveyance duty that would otherwise be payable, you could consider the Home Buyer Concession Scheme (Concession Codes 013 – Established Property; 001 (New Build), 002 (Land).

The outcome for deferred duty under Concession Code 007 and Concession Code 008 is identical.

Evidence required:

• Contract for Sale
• Certificate of Occupancy and Use
• Transfer instrument 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)
  • If 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)

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

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 403

From 1 July 2019 to 30 June 2020

Information and eligibility criteria are available on the Pensioner Duty Deferral Scheme webpage.

This concession code was used for deferring duty on the purchase of vacant land but excludes deferrals on new build or established properties (Concession Code 014).

Evidence required:

• Contract for Sale
• 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

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

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

From 1 July 2019 to 30 June 2020

Information and eligibility criteria are available on the Pensioner Duty Deferral Scheme webpage.

This concession code was used for deferring duty on the purchase of vacant land but excludes deferrals on new build or established properties (Concession Code 014).

Evidence required:

• Contract for Sale
• 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

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

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 003

From 7 June 2017 to 30 June 2024

Information and eligibility criteria are available on the Pensioner Duty Concession Scheme webpage.

This concession code was used for the purchase of a new build or established property but excludes vacant land (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

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

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

From 7 June 2017 to 30 June 2024

Information and eligibility criteria are available on the Pensioner Duty Concession Scheme webpage.

This concession code was used for the purchase of a new build or established property but excludes new build or established property (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

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

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

From 7 June 2017 to 30 June 2024

Information and eligibility criteria are available on the Pensioner Duty Deferral Scheme webpage.

This concession code was used for deferring duty on the purchase of a new build or established property but excludes deferrals on vacant land (Concession Code 015).

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

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

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

From 7 June 2017 to 30 June 2024

Information and eligibility criteria are available on the Pensioner Duty Deferral Scheme webpage.

This concession code was used for deferring duty on the purchase of vacant land but excludes deferrals on new build or established properties (Concession Code 014).

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

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

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 401

From 4 June 2020 to 30 June 2021

Information and eligibility criteria are available on the Off the Plan Unit Duty Exemption Scheme webpage.

This concession code was used for purchases of vacant land, that excludes an off the plan unit, such as an apartment or townhouse (Concession Code 402).

Evidence 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 instrument or new Crown lease

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

Concession code 402

From 4 June 2020 to 30 June 2021

Information and eligibility criteria are available on the Off the Plan Unit Duty Exemption Scheme webpage.

This concession code was used for purchases of an off the plan unit, such as an apartment or townhouse, that excludes vacant (Concession Code 401).

Evidence 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 instrument or new Crown lease

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.

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.

From 1 March 1999 to 30 June 2024

The concession from duty will be removed from the Duties Act 1999 from the 1 July 2024. The concession will be reframed as an exemption from duty for relevant acquisitions solely to secure finance under section 115HA.

Concession code 095

Evidence required:

• Transfer instrument
• Valuation of the property

This evidence must be available for the ACT Revenue Office to review, if requested.

All concessions and exemption applications at the ACT Revenue Office are self-assessed, you are obligated to ensure that all the eligibility criteria have been met before applying for any concession or exemption code.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.