Exemptions, no liability and exclusions
Learn which events are exempt, excluded or not liable, and apply.
- Buying property
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- Land transfer (stamp) duty
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- Land transfer (stamp) duty calculator
- Pay your land transfer duty assessment notice
- Dutiable value of a property
- Understanding the dutiable value of a property
- Valuation of land for duty purposes
- Fixtures and duty
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- Water entitlements
- Premium duty rate for agreements or arrangements entered into on or after 1 July 2021
- Concessions, exemptions and waivers
- Spouse and partner exemption
- Charities duty exemption
- Apply for a duty exemption for charities
- Exemption for a transfer to a qualifying person with a disability
- Principal place of residence duty concession
- Principal place of residence (PPR) concession
- Apply for a principal place of residence (PPR) duty concession
- First home buyers
- First home buyer duty exemption or concession
- Apply for a first home buyer duty exemption or concession
- First home owner with family exemption or concession
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- First home buyer relief after family violence
- Off-the-plan duty concession
- Understanding the off-the-plan duty concession
- Strata apartments and townhouses temporary concession
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- Approved Commonwealth concession cards
- Apply for a pensioner duty exemption or concession
- Farms
- Family farm exemption
- Young farmer duty exemption or concession
- Apply for a young farmer duty exemption or concession
- Residential property up to $1 million
- Concession or exemption for City of Melbourne residential property transactions
- Concession or exemption for property in Melbourne’s Capital City Zone
- Waiver for residential property transactions of up to $1 million
- Managing duty transactions
- Duties Online
- Evidentiary Requirements Manual
- Complete a Digital Duties Form
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- Guide to the Digital Duties Form
- Complete a notice of acquisition
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- Apply for a duty refund (reassessment)
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- Transaction types
- Sub-sales and duty
- Changes in beneficial ownership of property without changing legal ownership
- Deceased estates and duty
- Lodgement category (transfers)
- Duty payable on late settlement and default interest
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- Economic entitlements - frequently asked questions
- Guide to lodging economic entitlements in Duties Online
- Paying duty on the acquisition of an economic entitlement
- Companies and trusts
- Duty and trusts
- Duty and trusts - frequently asked questions
- Limited recourse borrowing arrangements (custodian trusts and holding trusts)
- Exemptions and concessions
- Regional commercial, industrial and extractive industries property concession
- Corporate reconstruction concession
- Corporate consolidation concession
- Exemption for special disability trusts
- Foreign purchasers of property
- Understanding foreign purchaser additional duty
- Foreign purchaser - frequently asked questions
- Foreign purchaser additional duty and discretionary trusts
- Confirming your foreign purchaser status
- Apply for an exemption from the foreign purchaser additional duty
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- Duty on lease transactions
- Duty on the grant, transfer or surrender of a lease
- Lodge and pay duty under lease provisions
- Landholder duty
- Understanding landholder duty
- Land holdings
- Exemptions and concessions
- Examples of landholder duty calculations
- Relevant acquisition lodgement and payment obligations
- Am I liable to pay landholder duty?
- Landholder duty - decision tools
- Am I liable to pay landholder duty on an acquisition in a listed company or trust?
- Am I liable to pay landholder duty on an acquisition in a private unit trust scheme?
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- New to land tax
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- Understanding your land tax assessment
- Example of land tax calculation
- Do I have to pay land tax?
- Exemptions and concessions for land tax
- Discount for build-to-rent developments
- Family or domestic violence land tax relief
- Principal place of residence
- Principal place of residence (PPR) exemption from land tax
- Apply for a principal place of residence exemption from land tax
- Changes to your principal place of residence exemption
- Exemption for construction or renovation of a principal place of residence
- Respond to a land tax principal place of residence investigation
- Primary production land
- Primary production land exemption
- Apply for a primary production land exemption
- Greater Melbourne and urban zones
- Other exemptions
- Less common exemptions and concessions
- Charitable organisations
- Apply for a charitable land tax exemption
- Land tax exemption for rooming houses
- Paying land tax
- Pay your land tax assessment
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- Land tax overpayment
- Register for BPAY View
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- My Land Tax
- Register for My Land Tax
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- Authorise a representative for land tax
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- Objections and refunds
- Object to the site or capital improved valuation of your land
- Objections to land tax assessments
- Joint owners
- Joint ownership assessments
- Understanding the joint ownership deduction
- Joint owner examples (no individual deductions)
- Deceased estates
- Deceased estates and land tax
- Commencement of administration of deceased estate
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- Absentee owner surcharge
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- Do I have to pay the absentee owner surcharge?
- Notify us of your absentee owner status
- Absentee individuals
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- Apply for an exemption from the absentee owner surcharge
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- Grouping and land tax
- Absentee owner surcharge
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- Understanding vacant residential land tax
- Exemptions from vacant residential land tax
- Commercial residential premises
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- Object to the site or capital improved valuation of your land
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- All exemptions and exclusions
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- Growth areas infrastructure contribution
- Understanding the growth areas infrastructure contribution
- GAIC land and administration
- What type of certificate should I apply for?
- Apply for a GAIC certificate
- Lodge a GAIC acquisition statement
- Lodge a GAIC notification of a building permit application
- Exemptions, no liability and exclusions
- Exemptions from GAIC
- No GAIC liability events
- Excluded GAIC events
- GAIC and schools
- Apply for a GAIC exemption
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- Documentation required for a No GAIC Liability Certificate application
- Defer or pay GAIC
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