Understanding the off-the-plan duty concession State Revenue Office

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Without the off-the-plan concession, she would pay duty on $1,200,000. This means the dutiable value of Li-Na’s apartment after applying the off-the-plan concession is $730,000 ($1,200,000 – $470,000). Without the off-the-plan concession, David would pay land transfer duty on $740,000 at the first home buyer concession rates. This means the dutiable value of David’s unit after applying the off-the-plan concession is $407,000 ($740,000 – $333,000).

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• Without the off-the-plan concession, Kris would have paid duty on $1,300,000 at general rates.
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The concession only applies to the first sale after the plan of subdivision is registered. Once you have registered on the new MyCard App or MyCard Online, you will need to reset your card PIN to be able to use your card. You can continue to pay merchants and set up recurring transactions using your card number or pay bills through BPAY online. Scheduled payments using an account number will no longer be processed moving forward. This means you can no longer transfer or receive money to or from another Australian bank account.

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Without the off-the-plan concession, Asha and Alex would pay land transfer duty on $1,150,000 at general rates. This means the dutiable value of their house after applying the off-the-plan concession is $632,500 ($1,150,000 – $517,500). This means the dutiable value of his apartment after applying the off-the-plan concession is $440,000 ($950,000 – $510,000). Here are examples to help you understand how the off-the-plan concession works.

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