You can receive a one-off duty exemption/concession as an eligible pensioner when you buy a new or established home valued up to $750,000 to live in as your principal place of residence (PPR).

Assistance is also available when you are buying your first home, and when you are buying a property jointly with someone else (such as a partner or spouse).

To be eligible for the pensioner exemption/concession, you must:

  • Hold a relevant concession card at the property settlement date,
  • Have never before received a pensioner exemption/concession in Victoria,
  • Buy the property for market value, and
  • Intend to live in the home as your PPR

If you also qualify for the First Home Owner Grant, you must elect to receive either the first-home buyer duty reduction or the pensioner exemption/concession – whichever is worth more. You cannot receive both. If you choose to receive the first-home buyer duty reduction, you do not need to complete this declaration.

Eligible pensioners who have not claimed the exemption/concession and paid full duty can apply for refund. The declaration must be lodged within five years of the date the duty was paid.

The date on which you entered into your contract of sale will determine which declaration to use.

  • For contracts entered into on or after 1 July 2012, use Form 8F
  • For contracts entered into on or after 1 July 2011 and before 30 June 2012, use Form 8E
  • For contracts entered into before 1 July 2011, contact us on 13 21 61

 

1

Gather required information

The following information is needed to complete your Pensioner Exemption/Concession Declaration Duties Form 8E or 8F, please refer to the form for specific instructions:

  • Particulars of the transactions, including title details, land use entitlements (if applicable), type of property and transfer (related parties),
  • Occupancy requirement of the property,
  • Previous claims and eligibility, and
  • Concession card details of all applicants

Additionally, you need to send these documents with your declaration:

For dwellings constructed after transfer, you must also supply:

  • Complete copy of the certificate of occupancy showing the mandatory inspection stages, and
  • Complete copy of the building contract (if applicable), or
  • Receipts and a statement itemising construction costs not referred to in the building contract if you are an owner/builder

For transactions where the vendor and the transferee are associated or related parties, you must also supply:

  • Proof of payment of the purchase monies and evidence of the market value

For off-the-plan purchases, you must also supply:

If you are applying for a refund, you must also supply:

  • Copy of the registered transfer showing the Land Victoria dealing numbers, and
  • Complete copy of the contract, including all special conditions
2

Complete your declaration

The declaration can be completed:

  • On screen, printed and signed, or
  • Downloaded, printed, completed and signed

Either way, the form must be signed before it is lodged. If you are completing this notice by hand, please use block letters in blue or black ballpoint pen.

3

Lodge your declaration

Conveyancing industry

This transaction should be processed through Duties Online. As such, once you have completed your statement you should give it to a lodging agent (usually your financial institution or your solicitor), who will lodge it with your transfer documentation.

If you do not have a lodging agent, please refer to our list of registered Duties Online users to find one that is convenient for you to use.

Individuals

Members of the public who are not using a DOL registered user (usually a solicitor or conveyancer) and wish to lodge electronically as an individual can do so after a simple registration process. You can electronically lodge scanned documents for a land transfer of declaration of trust via our website after you register with us

Next steps

We will issue a duty assessment once we have verified all documentation and calculations.

You should maintain all relevant evidence for at least five years.